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Taxing the ‘crop of the century’: the role of institutions in governing the soy boom in South America

Giraudo, Maria Eugenia

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Abstract

The recent global commodity boom created new opportunities and challenges for countries that are net agricultural producers. Natural resources literature has explored how the sudden appearance of extraordinary revenues in resource rich countries impacts upon growth, political institutions, and conflicts. However, there has been less attention paid to how already existing arrangements can shape distributional conflicts that emerge as a response. This article analyses the design and implementation of fiscal policy during the soy boom in Argentina and Brazil. It is argued that domestic institutions play a key role in mediating the capacity of the state regarding the design and implementation of tax structures related to natural resources.

Citation

Giraudo, M. E. (2021). Taxing the ‘crop of the century’: the role of institutions in governing the soy boom in South America. Globalizations, 18(4), 516-532. https://doi.org/10.1080/14747731.2020.1795426

Journal Article Type Article
Acceptance Date Jul 9, 2020
Online Publication Date Jul 27, 2020
Publication Date 2021
Deposit Date Oct 13, 2020
Publicly Available Date Jan 27, 2022
Journal Globalizations
Print ISSN 1474-7731
Electronic ISSN 1474-774X
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 18
Issue 4
Pages 516-532
DOI https://doi.org/10.1080/14747731.2020.1795426

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