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Global Uncertainty in the Evolution of Latin American Income Taxes

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Rethinking Taxation in Latin America

Part of the book series: Latin American Political Economy ((LAPE))

Abstract

In this chapter, we explore how the global uncertainty of the 1920s and 1930s affected internal struggles to enact a personal income tax in countries heavily dependent on the export of natural resources in Latin America. Falling prices and deep-seated uncertainty both created the opportunity to enact income taxes and undermined their evolution, setting a pattern for subsequent decades. Income taxation was introduced to offset falling revenue, but its success was conditional on a long-term compromise between state and economic actors. The income tax became a short-term solution, as this compromise could not overcome collective action problems present in the labor market that limited the tax base and its productivity. We end by discussing how these struggles left a legacy of class income taxes that was later compensated through invisible mass value-added taxes (VAT), resulting in a regressive and politically invisible fiscal pact.

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Notes

  1. 1.

    On Prebisch ’s mission , Dosman (2010, pp. 48–50), Prebisch (1991a, 1991b).

  2. 2.

    For fragility and uncertainty we follow Taleb (2010, 2013). See als o Japp & Kusche (2008).

  3. 3.

    Even if the threat of war might sporadically increase the total revenue in the twentieth century (Thies, 2005), the form of taxation remains the same.

  4. 4.

    However, US colonies were heavily subsidized by the United Kingdom (Elliott, 2006). What is more, the pattern of Latin American taxation under the duress of war resembles the reaction of Confederate states during the American Civil war. Attempts to introduce income taxes are defeated in favor of an export tax on cotton while the Union successfully introduced an income tax (Webber & Wildavsky, 1986).

  5. 5.

    Reciprocity could be formalized either through negotiated rules or by feeding into a shared sense of nationhood (Bräutigam, 2008; Lieberman, 2003; Martin, Mehrotra, & Prasad, 2009).

  6. 6.

    Those public services were often financed through indirect regressive taxation, but as part of a politically constructed fiscal pact (Kato, 2003; Steinmo, 1993).

  7. 7.

    The share of exports to the United States was particularly important in Central America. European economies, especially Britain , took most of South American exports (Bulmer-Thomas, 2003). Fall in export prices affected revenue in the entire Latin America with the arguable exception of Honduras and Venezuela where foreign companies left little in terms of tax. In general, exporters of minerals suffered more than exporters of agricultural and pastoral produce.

  8. 8.

    This is naturally a permanent feature of many export-oriented economies and is often referred to as a resource curse. One of the consequences of having a small subset of exports is the fact that it is difficult to jump ship when a commodity is devalued.

  9. 9.

    Short-lived income, profit, and inheritance taxes were replaced by indirect taxes on consumption (Finch, 1981, pp. 259–260; Harberger, 1989). Uruguay was slow to enact income taxes although it boasted some land taxes and some sale taxes on alcohol. Tax exemptions were used to buy the loyalty of caudillos as the state became centralized (López-Alves, 2000, 2002). Anticipating little compliance from landed elites, the Uruguay an state relied on export taxes.

  10. 10.

    Although this pattern is not unique to Latin Ame ri c a, see Bird & Oldman (1968, pp. 10–11); Lee (1978); Levi (1988); and Oszlak (1970).

  11. 11.

    A compelling comparison is the discussion over income taxation in the Soviet Union as Soviet policy makers saw these same problems in class taxation (Kotsonis, 2004, p. 563; Davis, 1967, p. 307; Nove, 1993, p. 357).

  12. 12.

    F or data on personal income taxes and ineq uality see Aaberge & Atkinson, 2010; Alvaredo, 2010; Atkinson & Leigh, 2007a, 2007b; Borge & Rattsø, 1997; Roine & Waldenström, 2010.

  13. 13.

    As Horowitz (2008, pp. 105–114) shows that both labor and capital opposed an act that aimed to implement a universal pension system because including new workers in insurance required more taxes. This contrasts with Scandinavia , where unions in richer branches of industry subsidized poorer unions to foster compliance with collective agreements (Galenson, 1969, 1970).

  14. 14.

    Naturally, Latin American countries tried to adapt stratified insurance from Germany and France . These depended on large industries where both employers and employees could contribute to social insurance. These systems also generated inequality but evolved toward more universal inclusion (Baldwin, 1999). Latin America, in contrast, protected few, and moves toward increasing spending met with fiscal crisis and little solidarity from workers.

  15. 15.

    Interestingly, the left had the same problem in Australia . War and the need for progressive taxation to fund social insurance convinced the left to accept income taxes on wage earners (Robinson, 2005).

  16. 16.

    Other explanations concern the extent of the wage economy in Latin America. Particularly, income taxpayers are only possible if the economy is monetized. Although this affected predominantly rural workers, other countries were successful in enlarging their tax bases despite a large proportion of their labor force working in agriculture (e.g. in Oceania or Scandinavia ). A better explanation might be the chronic inflation experienced by these countries. Inflation reduced the tax burden and increased evasion.

  17. 17.

    An example of this is the first universal pension reform in Sweden (Edelbak & Olsson, 2010).

  18. 18.

    For instance, the Chile an government used to approve spending before taxation from the 1920s to the early 1970s. Hence, it was difficult to make taxation a visible component of social reciprocity and gain legitimacy (Arellano & Marfán, 1989).

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Author information

Authors and Affiliations

  1. Instituto de Sociología, Pontificia Universidad Católica de Chile, Santiago, Chile

    Andrés Biehl & José Tomás Labarca

Authors
  1. Andrés Biehl
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  2. José Tomás Labarca
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Editor information

Editors and Affiliations

  1. Pontificia Universidad Católica de Chile, Macul, Chile

    Jorge Atria

  2. Freie Universität Berlin, Berlin, Germany

    Constantin Groll

  3. Friedrich Ebert Stiftung, Bogota, Colombia

    Maria Fernanda Valdés

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We thank the editors of this volume and Germán Vera for their insightful comments and suggestions that helped us improve this text both in form and content. The usual disclaimer applies.

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Biehl, A., Labarca, J.T. (2018). Global Uncertainty in the Evolution of Latin American Income Taxes. In: Atria, J., Groll, C., Valdés, M. (eds) Rethinking Taxation in Latin America. Latin American Political Economy. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-60119-9_4

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