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1 results

  • 4 - Colombia’s Targeted Security Taxes

  • Gustavo A. Flores-Macías, Cornell University, New York
  • Book:
    Contemporary State Building
    Published online:
    02 June 2022
    Print publication:
    09 June 2022, pp 70-86

  • Summary

    Focusing on Colombia’s “Democratic Security Taxes,” Chapter 4 is the first of four case studies illustrating causal logic of elite taxation in the adoption of security taxes. Since 2002, the government in that country has adopted a series of taxes on the wealthy to address a deplorable public-safety situation. The revenue from the taxes has played a central role in funding efforts considered successful in reducing violent crime. With a historically difficult conflict and traditional set of elites, Colombia is a least likely case in which elites would have become invested in financing the strengthening of the state. Moreover, with the approval of elite-funded security taxes on multiple occasions across administrations, the Colombian case allows us to study the conditions under which this investment in state building becomes sustained over time.