State-Building and Tax Regimes in Central America. By Aaron Schneider. New York: Cambridge University Press, 2012. 260p. $90.00.

Extract

After a long period waiting in the wings, the Fisc (the state treasury, or the larger system of public finance) has returned to center stage in comparative politics. During this time, fiscal sociologist Joseph Schumpeter was more likely to be cited for his “creative destruction” thesis, than for his “crisis of the tax state” analysis. While the “return to the state” dates back to the late 1970s, it still took another decade before taxation became a monograph headliner, with influential works by Margaret Levi (Of Rule and Revenue, 1988), Charles Tilly (Coercion, Capital and European States: AD 990–1992, 1992) and Sven Steinmo (Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State, 1996). Since then, tax policy and extractive capacity have increasingly come to be recognized by comparativists as central to state-building projects, thus confirming Edmund Burke's old adage that “the revenue of the state is the state.” As part of this fiscal revival in comparative politics, Aaron Schneider has rightfully earned the status as leading expert on Central America with his new book, State-Building and Tax Regimes in Central America.