Taxation and Transition: The Politics of the 1990 Chilean Tax Reform

Chile is one country in which the ruling coalition that emerged in the 'fourth wave' of transitions to democracy occurring over the past 20 years was center-left in ideological orientation. The moderate nature of the tax reform that was ratified in 1990 is examined from the perspective of...

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Bibliographic Details
Published in:Latin American research review 1996-01, Vol.31 (1), p.7-31
Main Author: Boylan, Delia M.
Format: Article
Language:English
Subjects:
Agrarian reform
Authoritarianism
Chile
Coalitions
Democracy
Democratization
Economic policy
Economic reform
Economic transitions
Economic uncertainty
Fiscal policy
Government
Government reform
Ideology
Income tax
Interest groups
Middle class
Political aspects
Political Change
Political economy
Political parties
Political reform
Politics
Property rights
Reform
Reforms
Social justice
Tax policy
Tax reform
Taxation
Transitions
Value added taxes
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Description
Summary:Chile is one country in which the ruling coalition that emerged in the 'fourth wave' of transitions to democracy occurring over the past 20 years was center-left in ideological orientation. The moderate nature of the tax reform that was ratified in 1990 is examined from the perspective of the transition theory.
ISSN:0023-8791
1542-4278
DOI:10.1017/S0023879100017726