Democratic Deepening and State Capacity: Taxation in Brazil and India by Aaron Schneider published by Springer (7/2020).
“Changes to citizenship regimes help explain differences in tax structure in Brazil and India. Citizenship regimes change by mobilizing new collective identities, articulating substantive demands, and institutionalizing group linkages to public life. When excluded groups mobilize and gain access, they provide new sources of state legitimacy, allowing states to expand their capacity, for example in tax. Changes to tax can be evaluated in terms of levels of revenues, degrees of progressivity, and the universality of application of tax across sectors and regions. Since the 1970s in Brazil and India, excluded groups gained access to citizenship regimes and deepened democracy, but differences in collective identities, demands, and mechanisms of linkage played out in differences in state capacity.”
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