Portal de Periódicos da CAPES

Tax Reform Paralysis in Post-Conflict Guatemala

2009; Taylor & Francis; Volume: 14; Issue: 1 Linguagem: Inglês

10.1080/13563460802673325

1469-9923

Omar Sánchez,

Local Government Finance and Decentralization

Click to increase image sizeClick to decrease image size Notes Quoted in Margaret Levi, Of Rule and Revenue (University of California Press, 1988), p. 6. See Vito Tanzi, Taxation in Latin America in the Last Decade, Working Paper 76, Center for Research on Economic Development and Policy Reform, Stanford University, 2003; Omar Sanchez, ‘Tax System Reform in Latin America: Domestic and International Causes’, Review of International Political Economy, Vol. 13, No. 5 (2006), pp. 772–801. Ricardo Martner & Marinia Tromber, ‘Tax Reform and Fiscal Stabilization in Latin American Countries’, Revista Gestión Pública, CEPAL, Seriede Gestión Pública, no. 45, 2004. Joseph Stiglitz, The Economics of the Public Sector (3rd edn) (Stanford University Press, 2000). World Bank, Poverty in Guatemala (World Bank, 2004). See Michael Best, ‘Political Power and Tax Revenues in Central America’, Journal of Development Economics, Vol. 3, No. 1 (1976), pp. 49–82; Manuel Alberto Barreix Agosin & Juan Carlos Gómez-Sabaini, Panorama Tributario de los Paises Centroamericanos y Opciones de Reforma, Serie de Estudios Económicos y Sectoriales, RE2-04-010, Banco Interamericano de Desarrollo, December 2004; ICEF (Instituto Centroamericano de Estudios Fiscales), ‘Reflexiones sobre la Tributación en América Central’, Boletín de Estudios Fiscales, No. 3 (2005). See Roy Bahl, George Martínez-Vásquez & Sally Wallace, The Guatemalan Tax Reform (Westview Press, 1996), p. 12. CEPAL, El Pacto Fiscal: Fortalezas, Debilidades y Desafíos (United Nations, Chile, 1998). Manuel Agosin, Alberto Barreix, Juan Carlos Gómez-Sabaini a Roberto Machado, ‘Reforma Tributaria para el Desarollo Humano en Centroamérica’, Revista de la CEPAL, Vol. 87 (2004). IMF, Guatemala: Medidas para Alcanzar el 12%, Departamento de Finanzas Públicas, Washington, DC, 2004; World Bank, Poverty in Guatemala (World Bank, 2003); IADB (Inter-American Development Bank), Recaudar para Crecer: Reforma Tributaria en América Central (IADB, 2005). Manuel Agosin & Roberto Machado, ‘Reforma Tributaria para el Desarollo Humano’. UNDP, Guatemala: El Financiamiento del Desarrollo Humano 2001 (United Nations, Guatemala, 2001). Ibid. John Campbell, ‘The State and Fiscal Sociology’, Annual Review of Sociology, Vol. 19 (1993), pp. 163–85. R. Goldscheid, ‘A Sociological Approach to Problems of Public Finance’, in R.A. Musgrave & A. Peacock (eds), Classics in the Theory of Public Finance (MacMillan, 1958). James Mahon, ‘Causes of Tax Reform in Latin America, 1977–95’, Latin American Research Review, Vol. 39, No. 1 (2004), pp. 3–30; Omar Sanchez, ‘Tax System Reform in Latin America: Domestic and International Causes’, Review of International Political Economy, Vol. 13, No. 5 (2006), pp. 772–801. Dani Rodrik & Raquel Fernández, ‘Resistance to Reform: Status Quo Bias in the Presence of Individual-Level Uncertainty’, in Federio Sturzenegger & Mariano Tommasi (eds), The Political Economy of Reform (MIT Press, 1998). Anne Krueger, ‘The Political Economy of the Rent-Seeking Society’, American Economic Review, Vol. 64 (1974), pp. 291–303. Goldscheid, ‘A Sociological Approach’. Robert Bates, ‘A Political Scientist Looks at Tax Reform’, in Malcolm Gillis (ed.), Tax Reform in Developing Countries (Duke University Press, 1989). Mahon, ‘Causes of Tax Reform’, p. 25. Rodrik & Fernandez, ‘Resistance to Reform’; and Adam Przeworski, Democracy and the Market: Political and Economic Reforms in Eastern Europe and Latin America (Cambridge University Press, 1991). Andrew Gould & Peter Baker, ‘Democracy and Taxation’, Annual Review of Political Science, Vol. 5 (2002), pp. 87–110. Stephan Haggard & Steven Webb, Voting for Reform: Democracy, Political Liberalization and Economic Adjustment (Oxford University Press, 1994), pp. 8–11. Scott Mainwaring & Timothy Scully, Building Democratic Institutions: Party Systems in Latin America (Stanford University Press, 1995). D. Cameron, ‘The Expansion of the Public Economy: A Comparative Analysis’, American Political Science Review Vol. 72, No. 4 (1978), pp. 1243–61. Best, ‘Political Power and Tax Revenues’. Evelyne Huber, ‘Assessments of State Strength’, in Peter H. Smith (ed.), Latin America in Comparative Perspective (Westview Press, 1995). Peter Evans, ‘The State as Problem and Solution: Predation, Embedded Autonomy and Structural Change’, in Stephan Haggard & Robert Kaufman (eds), The Politics of Economic Adjustment: International Constraints, Distributive Conflicts and the State (Princeton University Press, 1992). Gary Wynia, Politics and Planners: Economic Development Policy in Central America (University of Wisconsin Press, 1972). Werner Marti, The Private Sector, the State and Economic Development: The Guatemalan Experience, PhD dissertation, University of Texas at Austin, 1994; Paul Dosal, Power in Transition: The Rise of Guatemala's Industrial Oligarchy, 1871–1994 (Praeger, 1995). Marti, The Private Sector; Susanne Jonas, The Battle for Guatemala: Rebels, Death Squads and US Power (Westview Press, 1991). Victor Bulmer-Thomas, The Political Economy of Central America since 1920 (Cambridge University Press, 1987); Jonas, The Battle for Guatemala; Mayra Prado Palencia, El Estado para el Capital: La Arena Fiscal, Manzana de la Discordia entre el Empresariado y el Poder Público (FLACSO, 2002); Juan Fernando Valdéz, El Ocaso de un Liderazgo: las Elites Enpresariales tras un Nuevo Protagonismo (FLACSO, 2003). Marcie Mersky, Empresarios y Transición Política en Guatemala (FLACSO, 1988). Wynia, Politics and Planners; Jonas, The Battle for Guatemala. Omar Sanchez, ‘Guatemala's Party Universe: A Case Study of Under-Institutionalization’, Latin American Politics and Society, Vol. 50, No. 1 (2008), pp. 123–51. Ivan Briscoe, ‘Reforma versus Captura: Guatemala despues de las Elecciones processed’, FRIDE, Madrid, November 2007. Alexander Segovia, Modernización Empresarial en Guatemala: Cambio Real o Nuevo Discurso (F y G editors, 2004). Avri Beard, ‘Democratic Oligarchs: Elites and Political Change in El Salvador and Guatemala’, Paper prepared for the 2001 Meeting of the Latin American Studies Association (LASA), Washington DC, 2001. Fred Block, ‘The Fiscal Crisis of the Capitalist State’, Annual Review of Sociology Vol. 7 (1981), pp. 1–27. Segovia, Modernizacion Empresarial en Guatemala. CACIF, ‘Guatemala: pasado, presente y futuro. Consideraciones y recomendaciones’, Guatemala, mimeo, 1987; CACIF, ‘Reflexiones del pasado, consideraciones del presente y recomendaciones del futuro’, Guatemala, mimeo, 1995; CACIF, ‘Observaciones y propuestas al documento presentado por la Comisión Preparatoria del Pacto Fiscal’, Guatemala, mimeo, 2000; CACIF, ‘Plan de Desarrollo Económico y Social. Visión y propuesta del sector privado organizado’, Guatemala, mimeo, 2000; CACIF, ‘Plan de Desarrollo Económico y Social, 2004–2007’, Resumen Ejecutivo, Guatemala, August 2003. Tom Barry, Inside Guatemala (Inter-Menisphenic Resources Center, 1992). Carlos Vilas, ‘Prospects for Democratisation in a Post-Revolutionary Setting: Central America’, Journal of Latin American Studies, Vol. 28, No. 2 (1996), pp. 461–503. Martallera Casaús Arzú Guatemala: linaje y Racisno (F & G Editores, 2007). Levi, Of Rule and Revenue. B. Guy Peters, ‘Determinants of Choice in Tax Policy’, in Thomas R. Dye & Virginia Gray (eds), The Determinants of Public Policy (Lexington Books, 1980); Robin Burgess & Nicholas Stern, ‘Taxation and Development’, Journal of Economic Literature, Vol. 31, No. 2 (1993), pp. 762–830. Marco Fonseca, Entre la Comunidad y la República: Ciudadanía y Sociedad Civil en Guatemala (F&G editores, 2004). Rachel Sieder, Megan Thomas, George Vickers & Jack Spence, Who Governs? Guatemala Five Years After the Peace Accords (Hemisphere Initiatives, 2002). Levi, Of Rule and Revenue. Mancur Olson, The Logic of Collective Action (Harvard University Press, 1965). Wynia, Politics and Planners; Jonas, The Battle for Guatemala. WOLA (Washington Office on Latin America), Hidden Powers: Illegal Armed Groups in Post Conflict Guatemala, WOLA Special Report, September 2003. Benedicte Bull, Aid, Power and Privatization: the Politics of Telecommunication Reform in Central America (Edward Elgar, 2005), ch. 3; Briscoe, ‘Reforma versus Captura’. Mark Jones, ‘The Role of Parties and Party Systems in the Policymaking Process’, Paper presented at the workshop on State Reform, Public Policies, and Policymaking Processes, Inter-American Development Bank, Washington, DC, 28 February–2 March 2005; IADB (Inter-American Development Bank), The Politics of Policies: Economic and Social Progress in Latin America. 2006 Report (Harvard University Press, 2006). Sanchez, ‘Guatemala's Party Universe’. CEPAL (Comisión Económica para América Latina y el Caribe), Economía Política de las Reformas Tributarias en Costa Rica, El Salvador y Guatemala, 1980–1996 (CEPAL, 1996). Pablo Rodas Martini, ‘Diagnóstico de la Política Fiscal’, in Edelberto Torres-Rivas & Juan Alberto Fuentes (eds). Guatemala: Las Particularidades del Desarrollo Humano (F & G Editores, 1999). Juan Alberto Fuentes, ‘La Dimensión Económica de los Acuerdos de Paz’, in Ruben Zamora et al. (eds), A Cinco Anos de la Firma de la Paz en Guatemala: un Balance Critico, Serie Debate 51 (FLACSO, 2002). Susanne Jonas, Of Centauis and Doves: Guatemala's Peace Process (WestView Press, 2000). Pablo R. Schneider, ‘Temas de Debate sobre la Política Fiscal en Guatemala’, in Torres-Rivas & Fuentes (eds), Guatemala. The 12 per cent target had been scaled down by the Arzu government from where negotiations stood at the end of Carpio de León's administration, when the tax targets ranged from 12 to 14 per cent by 1998. In fact, the URNG's proposal was for a 17 per cent tax ratio and the IMF supported 14 per cent (James Boyce (ed.), Economic Policy for Building Peace: The Lessons El Salvador (Cynne Rienner, 1996), 11) Inforpress Centroamericana, 28 October 1997. Inforpress Centroamericana, 3 October 1998. El Periódico, 1 December 1998. Edgar Gutierrez, ‘La Disputa sobre el Pasado’, Nueva Sociedad, No. 161 (1999), p. 10. MINUGUA, Informe de Verificacion. El Pacto Fiscal un Ano Despues, Guatemala, May 2001. Quoted in Juan Hernández Pico, ‘Fiscal Pact a Major Achievement, Tax Reform next in Line, Revista Envio Digital, No. 229 (August 2000), p. 253. For a detailed description, see Hernández Pico, ‘Fiscal Pact a Major Achievement’. Edmundo Urrútia, Ensayo sobre la Viabilidad Política del Pacto Fiscal (FLACSO, 2001). CEPAL, El Pacto Fiscal. Nuria Gamboa & Barbara Trentavizi, La Guatemala Posible: La Senda del Pacto Fiscal (F y G Editores, 2001). Juan Alberto Fuentes & Maynor Cabrera, ‘Pacto Fiscal and Guatemala: Lecciones de una negociación’, Revista de la CEPAL, No. 88 (2006), pp. 153–65. Mayra Prado Palencia, ‘Pacto Fiscal: Una de Cal y otra de Arena?’, Diálogo Vol. 3, No. 6 (July 2000). Sieder et al., Who Governs? Hernández Pico, ‘Fiscal Pact a Major Achievement’, p. 309. IIES (Instituto de Investigaciones Economicas y Sociales), ‘Relación Oligarquía-Rigoberta Menchú’, Boletín Económia al Día, No. 5 (May 2007), pp. 1–12. Fuentes & Cabrera, ‘Pacto Fiscal and Guatemala’, p. 161. Inforpress Centroamericana, 20 June 2005. Inforpress Centroamericana, 2 June 2004. IMF, Guatemala: Medidas para Alcanzar el 12%, p. 10. Prensa Libre, 28 January 2004. Inforpress Centroamericana, 7 May 2004. Inforpress Centroamericana, 9 October 2005. Ibid. Prensa Libre, 15 February 2006. Prensa Libre, 30 September 2005. Carlos Barreda, ‘Urge una Reforma Tributaria Integral’, Revista Albedrio, 13 October 2007. Jones, ‘The Role of Parties and Party Systems’; IADB, The Politics of Policies. Joe Wallis, ‘Understanding the Role of Leadership in Economic Policy Reform’, World Development, Vol. 27, No. 1 (1999), pp. 39–53; Merilee Grindle, ‘In Quest of the Political: The Political Economy of Policy-Making’, in Gerald Meier & Joseph Stiglitz (eds), Frontiers of Development Economics: The Future in Perspective (Oxford University Press, 2000), pp. 364–7; Omar Sanchez, ‘Some Thoughts on the Political Economy of Reform in Latin America’, Governance: International Journal of Policy, Administration and Institutions, Vol. 18: No. 2 (2005), pp. 314–17.