Abstract
In Brazil, a cross-class coalition of popular sector and middleclass groups have won incorporation and provided support to a high-capacity tax regime. A cross-class alliance was produced by specific strategies and sequences as groups clamored for access and brought down the military regime in the 1980s. The group consolidated their alliance in opposition to neoliberal stabilization in the 1990s and institutionalized their participation in politics in the neo-developmentalist strategies of the 2000s. This trajectory of incorporation provided support for an ambitious effort to raise tax capacity, but it could not overcome the institutional legacies of previous patterns of incorporation that permitted economic and political elites to preserve elements of particularism and regressivity in the tax system.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
