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.