The Roots of Brazil's Heavy Taxation

2015 ◽  
Vol 47 (4) ◽  
pp. 749-779 ◽  
Author(s):  
GABRIEL ONDETTI
Keyword(s):  
Latin America ◽  
Social Class ◽  
Public Sector ◽  
Tax Burden ◽  
Political Actors ◽  
The Social ◽  
Support For Democracy ◽  
Over Time

AbstractLatin America is widely known as a low-tax region, but Brazil defies that description with a tax burden almost double the regional average. Though longstanding, Brazil’s position atop the tax burden ranking is not a historical constant. As recently as the early 1950s three other countries, Argentina, Chile and Uruguay, had similar or even heavier burdens. However, by the early 1980s Brazil had emerged as the most heavily taxed country in Latin America, and subsequent decades reinforced that status. This article seeks to uncover the roots of Brazil’s heavy taxation by examining the process through which it rose to the top of the regional ranking and managed to stay there. It emphasises two variables, the social class bases of public sector growth and the degree of support for democracy among key political actors. Despite changing over time, these variables have consistently interacted in ways that favour rising taxation.

scholarly journals Social Class Origin and Assortative Mating in Britain, 1949–2010

Sociology ◽  
2017 ◽  
Vol 52 (6) ◽  
pp. 1217-1236 ◽  
Author(s):  
Ursula Henz ◽  
Colin Mills
Keyword(s):  
Social Class ◽  
Assortative Mating ◽  
Class Mobility ◽  
The Social ◽  
Class Origin ◽  
To Come ◽  
Similar Class ◽  
The 1960S ◽  
Level Aspect ◽  
Over Time

This article examines trends in assortative mating in Britain over the last 60 years. Assortative mating is the tendency for like to form a conjugal partnership with like. Our focus is on the association between the social class origins of the partners. The propensity towards assortative mating is taken as an index of the openness of society which we regard as a macro level aspect of social inequality. There is some evidence that the propensity for partners to come from similar class backgrounds declined during the 1960s. Thereafter, there was a period of 40 years of remarkable stability during which the propensity towards assortative mating fluctuated trendlessly within quite narrow limits. This picture of stability over time in social openness parallels the well-established facts about intergenerational social class mobility in Britain.

scholarly journals Naming oneself in the social mirror: A vignette-based survey

2020 ◽  
pp. 001139212093295
Author(s):  
Oscar MacClure ◽  
Emmanuelle Barozet ◽  
Ana María Valenzuela
Keyword(s):  
Latin America ◽  
Social Class ◽  
Middle Class ◽  
Social Position ◽  
Class Identity ◽  
Moral Value ◽  
Economic Dimension ◽  
The Social ◽  
The Way

In order to understand the way in which people self-identify in society and as a contribution to debates about class identity in Latin America, in this article the authors assess how individuals categorize themselves and others socially, and discuss whether a significant portion of the population classifies itself as middle class. They address the question of whether or not individuals’ representation of their social position is linked to social class, examining whether that position incorporates a socio-economic dimension, a hierarchical dimension, or even an element of moral value. The authors focus on how individuals name their own social position by means of a vignette-based survey applied in 2016 to a randomized sample of 2000 people in Chile. The results show that the theoretical notion of class is still of relevance to subjective positioning criteria, and that such criteria are specific to individuals who self-identify with lower or higher social positions.

scholarly journals The social patterning of mortality in a cohort of elderly Swedes

1996 ◽  
pp. 101-110 ◽  
Author(s):  
Olle Lundberg ◽  
Ingemar Kåreholt
Keyword(s):  
Social Class ◽  
The Elderly ◽  
Retirement Age ◽  
Functional Abilities ◽  
Proportional Hazard ◽  
Class Differences ◽  
Death Registry ◽  
The Social ◽  
The Impact ◽  
Over Time

Social class differences in mortality among the elderly have received only limited interest. In this paper we analyze the impact of social class on mortality from mid-life onwards. In 1968 1,860 persons born between 1892 and 1915 were interviewed and followed in the national cause of death registry for the period 1968-1991. In addition. 537 of the 563 survivors were fe-interviewed in 1992. We employ proportional hazard regressions to analyze the impact of social class on death risks over time. There are fairly small class differences in the probability of reaching old age. However, it appears that mortality differentials were steeper before retirement age than after. Still, the size of class differences in mortality seem smaller than expected on the basis of other studies. At the same time steep class gradients in illness and functional abilities exist among survivors. Some possible explanations for these somewhat contradictory findings are discussed.

The Movement of Popular and Neighborhood Assemblies in the City of Buenos Aires, 2002–2011

2013 ◽  
Vol 42 (2) ◽  
pp. 107-124 ◽  
Author(s):  
Sebastián Mauro ◽  
Federico M. Rossi
Keyword(s):  
Buenos Aires ◽  
Detailed Examination ◽  
Political Identities ◽  
Political Actors ◽  
The Social ◽  
National Perspective ◽  
The City ◽  
Over Time

The assembly movement of Buenos Aires was one of the main political actors that emerged with the social explosion of December 2001. It initially called for a complete renewal of the country’s elites, but it gradually divided into a sector that focused on neighborhood demands and a sector that adopted a national perspective. A detailed examination of a decade of development of two assemblies that are paradigmatic examples of the movement’s division show that they retained their political identities over time, with the result that the “neighborhood” assembly disbanded once the problems on which it had concentrated were considered resolved while the “popular” assembly continued to engage in cultural and political projects. El movimiento asambleario de Buenos Aires fue uno de los más importantes actores políticos que emergió con la explosión social de diciembre de 2001. Inicialmente reclamaba la completa renovación de las elites, pero gradualmente fue dividiéndose en un sector que se enfocó en demandas barriales y otro sector que adoptó una perspectiva nacional. Un examen detallado de una década de desarrollo de dos asambleas que son consideradas ejemplos paradigmáticos de la división del movimiento muestra que ambas asambleas conservaron a través del tiempo sus identidades, con el resultado de que la asamblea “vecinal” se disolvió una vez que consideraron resueltos los problemas en los que se enfocaba, mientras que la asamblea “popular” continuó activamente involucrada en proyectos políticos y culturales.

Classes and Development

2020 ◽  
pp. 282-296
Author(s):  
Zekeriya Eray Eser
Keyword(s):  
Latin America ◽  
North America ◽  
Division Of Labor ◽  
Class Structure ◽  
Capitalist System ◽  
Capitalist Mode ◽  
The Social ◽  
Before And After ◽  
Preventive Effects ◽  
Over Time

Classes forming the social division of labor have changed with the capitalist mode of production. The inheritance from the feudal system is not suitable for the capitalist system. For this reason, the class structure which is suitable for capitalism over time has taken place in many societies. This transformation has become more difficult, especially in the late capitalist countries. This chapter examines class structures of some late-capitalist countries outside Europe and North America. Latin America, Japan, South Korea, and Turkey have historically been studied before and after periods of capitalism. While some countries have successfully completed and managed to develop their class transformations under difficult conditions, some countries have failed. Along with an unsuccessful transformation, new classes have emerged which have preventive effects on the development target. It is difficult for the countries that cannot make their class structure compatible with the capitalist system and the development target.

scholarly journals Trends in the Social Class Inequalities in Disability and Self-Rated Health: Repeated Cross-Sectional Surveys from Finland and Sweden 2001–2018

2021 ◽  
Vol 66 ◽  
Author(s):  
Linda Enroth ◽  
Stefan Fors
Keyword(s):  
Social Class ◽  
Oldest Old ◽  
Panel Study ◽  
Social Classes ◽  
Positive Development ◽  
Self Rated Health ◽  
The Social ◽  
Adl Disability ◽  
Total Inequality ◽  
Over Time

Objectives: To assess time trends in the social class inequalities and in total inequality in disability and self-rated health (SRH) in two oldest old populations.Methods: The data came from the Finnish Vitality 90+ Study (2001, 2003, 2007, 2010, 2014 and 2018; n = 5,440) and from the Swedish Panel Study of Living Conditions of the Oldest Old (2002, 2004, 2011 and 2014; n = 1,645). Inequalities in mobility and activities of daily living (ADL) disability and SRH were examined cross-sectionally and over time using relative and absolute measures.Results: Lower social classes had greater mobility and ADL disability and worse SRH than higher social classes and the inequalities tended to increase over time. Findings were remarkably similar in both studies and with absolute and relative measures. Total inequality, referring to the variance in health outcome in the total population, remained stable or decreased.Conclusion: The study suggests that the earlier findings of improved mobility and ADL are largely driven by the positive development in higher social classes while findings of decline in SRH are related to the worsening of SRH in lower social classes

scholarly journals Monopolistic professional closure, family credentials and examination procedures in the Venetian college of accountants (16th−17th century)

2020 ◽  
Vol 33 (5) ◽  
pp. 965-989
Author(s):  
Massimo Sargiacomo ◽  
Christian Corsi ◽  
Luciano D'Amico ◽  
Tiziana Di Cimbrini ◽  
Alan Sangster
Keyword(s):  
Social Class ◽  
Design Methodology ◽  
18Th Century ◽  
Social Closure ◽  
Content Type ◽  
The Social ◽  
Hierarchical Levels ◽  
Professional Body ◽  
Over Time ◽  
Closure Theory

PurposeThe paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.Design/methodology/approachThe research design offers a critical longitudinal explanation of the emergence of the Collegio dei Rasonati as a professional body in the context of Venetian society by relying on the social closure theory elaborated by Collins (1975); Parkin (1979) and Murphy (1988).FindingseThe Collegio dei Rasonati was established to overcome the prerogatives of a social class in accessing the accounting profession. However, the pre-existing professional elites enacted a set of social closure strategies able to transform this professional body into a stronghold of their privileges.Research limitations/implicationsAs virtually all of the evidence concerning the admission examinations has been lost over time, the investigation is restricted to the study of the few examples that have survived. The main implication of the study concerns the understanding of some dynamics leading to neutralize attempts to replace class privileges with a meritocratic system.Originality/valueThe research investigates the structure of the rules of social closure revealing the possibility of an antagonistic relationship between different co-existing forms of exclusion within the same structure. Moreover, it highlights that a form of exclusion can be made of different hierarchical levels.

scholarly journals http://mecila.net/wp-content/uploads/2020/11/WP-27-Rojas-Scheffer_Online.pdf

2020 ◽  
Author(s):  
Raquel Rojas Scheffer
Keyword(s):  
Latin America ◽  
Social Class ◽  
Social Distance ◽  
Social Inequalities ◽  
Domestic Workers ◽  
Private Household ◽  
Physical Proximity ◽  
The Social ◽  
Different Origins ◽  
Privileged Site

Households that hire domestic workers are a space of compulsive encounters where people of different origins and social class meet, experiencing physical proximity that makes the social distance that prevails between them even more noticeable. Drawing on current research and scholarship on paid domestic work in Latin America, this paper explores the different ways of analysing the encounters of women from highly unequal social positions in the narrowness of the private household, arguing that the combination of physical proximity and affective ties fosters the (re)production of social inequalities and asymmetries of power. But while it is within the convivial relations of these households that inequality becomes evident, it is also there where it can be negotiated, fought, or mitigated. Households that hire domestic workers are thus a privileged site for observing negotiations and disputes concerning social inequalities, and hence, a critical context to study the reciprocal constitution of conviviality and inequality.

scholarly journals COMPARISON OF THE TAX BURDEN OF A SELECTED TAXPAYER GROUP IN THE SLOVAK AND CZECH REPUBLICS

2018 ◽  
Vol 6 ◽  
pp. 454-458
Author(s):  
Natália Stalmašeková ◽  
Jana Štofková ◽  
Tatiana Genzorová
Keyword(s):  
Social Insurance ◽  
The State ◽  
Important Task ◽  
Tax Burden ◽  
Insurance Company ◽  
State Budget ◽  
Tax System ◽  
The Social ◽  
Over Time

The tax system is nowadays an important tool that can greatly influence the economy of every country. Its proper setup and the setup of all its parts is an extremely important task. This system has the task of raising funds for the state budget through the collection of taxes. The tax system is constantly evolving over time and adapts to the changing needs of the country. The aim of the paper is to compare the tax burden of a selected taxpayer group in the Slovak and Czech Republics. Part of the paper is an analysis of the conditions under which a taxpayer can benefit from a tax exemption and when he is required to pay contributions to the Social Insurance Company. The paper refers to the possibilities of advantageous application of tax rules to specific groups of taxpayers. The paper also includes specific examples of such situations.

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