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Klappentext Evan Lieberman's analysis focuses on the politics of taxation as a way of understanding the development of governments. He compares Brazil and South Africa because of their similarities: They are upper-middle-income countries! and highly unequal--both in terms of income and racial status. Lieberman argues that different constitutional approaches to race (whether or not to grant equal citizenship to blacks) and federalism (whether to have it or not) shaped the organization of politics in the two countries! leading to the development of very different tax systems. The findings are based on extensive field research! large-scale national surveys! macroeconomic data! and various archival and secondary sources. Zusammenfassung 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. Inhaltsverzeichnis 1. The model of identity and sacrifice; 2. The tax state in comparative perspective; 3. Critical juncture: defining national political community; 4. The rise of the modern tax state in Brazil and South Africa; 5. Shadows of the past: tax reform in an era of globalization and democratization; 6. Identity and sacrifice beyond Brazil and South Africa; 7. Conclusion.
