TY - BOOK ID - 78460537 TI - Race and regionalism in the politics of taxation in Brazil and South Africa PY - 2003 SN - 1139809849 110731710X 0511615655 1107316146 1107321530 1299318797 1107315166 9781107321533 9780511615658 9781107316140 0521816785 9780521816786 0521016983 9780521016988 PB - Cambridge [England] ; New York : Cambridge University Press, DB - UniCat KW - Taxation KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Taxes KW - Finance, Public KW - Revenue KW - E-books KW - Social Sciences KW - Political Science KW - Comparative studies. UR - https://www.unicat.be/uniCat?func=search&query=sysid:78460537 AB - Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the twentieth century. Although both countries had been divided along racial and regional lines in the late nineteenth century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult. The legacy of these divergent state-building processes remains evident at the beginning of the twenty-first century. Lieberman extends this analysis to a wider group of country cases and finds similar patterns and causal relationships between the politics of race, region, and taxation. The findings are based on field research, large-scale national surveys, macroeconomic data, and various archival sources. ER -