BLOD, SKATT OCH JORDEBÖCKER. En jämförande fallstudie om informationskapacitet i det postkoloniala Latinamerika
Abstract
Tax revenue is crucial in order for states to survive. States vary a lot in terms of tax revenue
however, and different explanations are frequently debated among political scientists. Recently,
scholars have argued that the variations in tax revenue among European states today can largely be
explained by their ability to collect information about the citizens and their belongings during the
early modern period (1450-1800). States that were early in acquiring this information in so called
cadasters, could use it in order to collect tax. This fiscal capacity thereafter sustained in a path
dependent manner. In this bachelor thesis, I test whether this link between historical information
capacity and current fiscal capacity applies in Latin America. By doing a comparative case study
between Uruguay and Paraguay, I try to find out whether the theory has broader implications, or if
Latin America - as some other scholars argue - is a region that deserves some special treatment.
Within the cases I trace the roots and the extent of their information capacity during the postcolonial
era. The result shows a positive relationship between historical information capacity and current
fiscal capacity, which indicates that the theory is applicable in Latin America. Furthermore, the case
studies suggests that the war of the Triple Alliance (1864-1870) was a critical juncture point in both
cases. However, I suggest that future research investigate the link further, as well as explore the
implications for currently developing countries in for example Africa.
Degree
Student essay