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Business Coordination and Tax Politics

Castaneda, NC; (2016) Business Coordination and Tax Politics. Political Studies , 65 (1) pp. 122-143. 10.1177/0032321715616287. Green open access

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Abstract

Business interest groups are crucial actors for tax policy-making, but it is still unclear under which conditions they are more successful than politicians in shaping taxation. This article argues that centralized coordination and high-levels of policy integration make business interest groups more influential in the tax policy-making process. If there is no ideological convergence between agenda-setters and business are highly centralized, and well-integrated business interest groups are more successful in blocking or softening revenue-raising tax reforms, or simply transferring tax burdens to consumers or non-organized citizens. To evaluate this theoretical framework, I have compiled an original data set on business groups and associations for 18 countries in Latin America between 1990 and 2010. This theory uncovers a strong link between the patterns of business coordination and the feasibility of implementing distributive tax policies. This article also contributes to the study of business politics beyond the limited sample of developed countries.

Type: Article
Title: Business Coordination and Tax Politics
Open access status: An open access version is available from UCL Discovery
DOI: 10.1177/0032321715616287
Publisher version: http://dx.doi.org/10.1177/0032321715616287
Language: English
Additional information: Copyright © The Author(s) 2016.
Keywords: Tax politics, business interest groups, Latin America
UCL classification: UCL
UCL > Provost and Vice Provost Offices
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS
UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Institute of the Americas
URI: https://discovery.ucl.ac.uk/id/eprint/1471813
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