Reforming the state: A study of the peruvian tax reform

Francisco Durand and Rosemary Thorp

Oxford Development Studies, 1998, vol. 26, issue 2, 133-151

Abstract: This paper studies one instance of successful state reform, the Peruvian tax administration, by looking at the circumstances (economic and political crises of the 1990s) and the factors (strong presidential support, ability of policy elites, favourable reaction from civil society) that made it possible. The administrative reform, together with changes in tax policies, helped the state increase tax revenues and achieve higher policy efficacy. A longitudinal analysis indicates that, even if exceptional conditions to initiate and consolidate state reform were present, the rhythm and depth of the reform slowed down in the more advanced stages. Changes in bureaucratic leadership, a tax revolt and shifting presidential priorities, together with the lack of reform in the rest of the state, all had a debilitating influence on the tax reform. Those circumstances and factors did not reverse the institutional modernization process, but limited its continuing development and diminished the state's policy efficacy to keep increasing tax revenues.

Date: 1998
References: View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/13600819808424150 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:oxdevs:v:26:y:1998:i:2:p:133-151

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/CODS20

DOI: 10.1080/13600819808424150

Access Statistics for this article

Oxford Development Studies is currently edited by Jo Boyce and Frances Stewart

More articles in Oxford Development Studies from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().