The impact of the Bolivian tax code and its relationship to class structure
Taxes and State Power
Political Instability in Bolivia, 1900-1950
Search the full text of this book
In this interpretation of Bolivia’s political and social development, Carmenza Gallo focuses on the impact of the Bolivian tax code and its relationship to class structure. She argues that differences in state formation in primary export economies merge from variation of three main elements: class structure; the economic base and the export sector’s degree of integration into the domestic economy; and the reliance of fiscal resources on export sectors. Gallo produces a more complete view of the state’s responses to internal and international circumstances and a better understanding of the conditions under which officials of weak states, like Bolivia, act independently of upper classes.
"A solid contribution to our understanding of the formation and function of the state in a particular kind of relation to the world economy. Gallo's emphasis on taxation is appropriate, and will be instructive to social scientists who have tended to ignore this crucial aspect of state-class relations. Her work will be particularly well received, as it follows relations between different classes, and between classes and the state, while also paying attention to competition between firms and sectors. Rather than make extraordinary theoretical claims for the focus on taxes, Gallo shows how her approach complements and redirects other approaches to class-state relations."