Export taxes in Argentina: embedded ideas of state interventionism

Barlow, M. (2023) Export taxes in Argentina: embedded ideas of state interventionism. Economy and Society, 52(4), pp. 602-625. (doi: 10.1080/03085147.2023.2268415)

Abstract

This paper argues that ideas about tax matter as much as interests and institutions for understanding social attitudes and responses to attempts by the state to raise revenues for development agendas. Tax is a profoundly political problem, reflecting different and sometimes opposing ideas about the role of the state, the market and business–state relationships, and tax rises in developing countries can become linked to wider conflicts of development. Using the case of Argentina, the paper examines, empirically, the attempts by the government of Cristina Kirchner to finance state expenditure and social welfare via raising taxes on commodity exports after 2008. It argues that ideas of tax became embedded with deeply contested ideas of what the state’s role in development should be.

• Item Type: Articles (Editorial)
• Additional Information: This work was supported by the Economic and Social Research Council (ESRC) as part of the London Interdisciplinary Social Sciences Doctoral Training Pathway (LISS), grant ES/X00628X/1.
• Keywords: Tax ideas, political conflict, state, extractivism, redistribution, Argentina.
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Barlow, Dr Matt
• Authors: Barlow, M.
• Subjects: H Social Sciences > HJ Public Finance; H Social Sciences > HM Sociology
• College/School: College of Social Sciences > School of Social and Political Sciences > Economic and Social History
• Journal Name: Economy and Society
• Publisher: Taylor and Francis
• ISSN: 0308-5147
• ISSN (Online): 1469-5766
• Published Online: 20 December 2023
• Copyright Holders: Copyright © 2023 The Author(s)
• First Published: First published in Economy and Society 52(4):602-625
• Publisher Policy: Reproduced under a creative commons licence