Taxes And State Power: Political Instability in Bolivia, 1900-1950 - Tapa dura

"A solid contribution to our understanding of the formation and function of the state in a particular kind of relation to the world economy. Gallo's emphasis on taxation is appropriate, and will be instructive to social scientists who have tended to ignore this crucial aspect of state-class relations. Her work will be particularly well received, as it follows relations between different classes, and between classes and the state, while also paying attention to competition between firms and sectors. Rather than make extraordinary theoretical claims for the focus on taxes, Gallo shows how her approach complements and redirects other approaches to class-state relations." -Stephen G. Bunker, University of Wisconsin, Madison "Carmenza Gallo has wrought three minor miracles: she has made sense of Bolivia`s arcane politics by looking seriously at the state's bases of fiscal and popular support: she has challenged our conventional wisdom concerning the relative vulnerability of export-oriented domestic economies to oligarchic control and military power; she has provided a new basis for examining state formation in Latin America. Her greatest innovation has been to introduce taxation and government finance as both causes and effects of state-class relations.... In a day of debt crisis and fiscal reorganization among Third World states, the issues she raises have a very contemporary ring." -Charles Tilly, New School for Social Research

The impact of the Bolivian tax code and its relationship to class structure