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In this chapter I consider two controversies over the taxation of urban land at the twilight of Ecuador’s Citizen’s Revolution. The first is the campaign by the Pueblo Kitu Kara, an organisation representing Indigenous peoples in Quito, for recognition of communal property and territory, together with its constitutionally guaranteed freedom from taxation. The second was a highly controversial (and short-lived) tax on capital gains from real estate, promoted by the post-neoliberal president Rafael Correa as a counter to speculation, corruption, and unearned gains from the land market. Taken together, these conflicts illustrate the historically limited reach of hegemonic processes of state formation in Ecuador, and how those limits also open up opportunities for introducing and (sometimes) sustaining institutions distinct from the normative forms of the capitalist state, even as they present marked political challenges for transformative state projects. The trajectory of both controversies also highlights the contradictions and dangers of a top-down and technocratic approach to social and economic transformation in a polity shaped by profound inequalities of class and coloniality.
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