Fiscal aftershocks: taxes and catastrophes in Chilean history

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dc.catalogadorjca
dc.contributor.authorGil, Magdalena
dc.contributor.authorAtria, Jorge
dc.date.accessioned2024-01-19T15:25:19Z
dc.date.available2024-01-19T15:25:19Z
dc.date.issued2022
dc.description.abstractSocio-natural disasters remain underexplored events in economic history, even though they stress societies in several ways and are known for their relationship with institutional change. In this paper, we explore this issue showing that major earthquakes in Chile have become a window of opportunity for important fiscal reforms. Our findings indicate that there are two mechanisms to explain this relationship: first, reconstruction demands greater state expenditure and intervention; and second, the emergence of narratives that justify these reforms, such as patriotism and solidarity. However, data show that in the case of Chile, changes following disasters have had little impact on the overall tax structure of the country, and the historical preference for indirect taxes has been maintained, with limited power to impose taxes on high-income groups.
dc.fuente.origenORCID-ene24
dc.identifier.doi10.1017/S0212610921000070
dc.identifier.issn0212-6109
dc.identifier.urihttps://doi.org/10.1017/S0212610921000070
dc.identifier.urihttps://repositorio.uc.cl/handle/11534/80724
dc.information.autorucFacultad de Derecho; Gil Ureta, Magdalena Sofia; 0000-0002-5166-4793; 133817
dc.issue.numero2
dc.language.isoen
dc.nota.accesoContenido completo
dc.pagina.final311
dc.pagina.inicio273
dc.revistaRevista de Historia Economica
dc.rightsacceso abierto
dc.subjectTaxation
dc.subjectDisasters
dc.subjectInstitutional change
dc.subjectPatriotism-solidarity
dc.subjectFiscal policy
dc.subject.ddc300
dc.subject.deweyCiencias socialeses_ES
dc.titleFiscal aftershocks: taxes and catastrophes in Chilean history
dc.typeartículo
dc.volumen40
sipa.codpersvinculados133817
sipa.trazabilidadORCID;2024-01-08
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