State Capacity and Development: Federalism and Tax in Brazil

  • Aaron Schneider
Chapter
Part of the Latin American Political Economy book series (LAPE)

Abstract

With each new period of international insertion, the Brazilian state has sought capacity to promote dynamic sectors, evident in major, coincident changes to two institutions: federalism and tax. Coincident reforms mobilize new resources and achieve accommodations among elites leading different jurisdictions and levels of government. To make sense of these accommodations, this chapter explores the social relations of fiscal and federal affairs—fiscal federal sociology. In contrast to coincident reforms to advance state capacity, divergent reforms occur when fiscal agreements and/or accommodations among regional elites breakdown. The historical evolution of coincident and divergent reforms produces the current paradox of a Brazilian state that shows great capacity in some areas and some periods, but has experienced long periods of stagnation and regression.

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Copyright information

© The Author(s) 2018

Authors and Affiliations

  • Aaron Schneider
    • 1
  1. 1.Josef Korbel School of International Studies, University of DenverDenverUSA

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