Tax Agenda and Fiscal Selectivity in Panamá, Costa Rica and El Salvador
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| Format: | artículo original |
| Status: | Versión publicada |
| Publikationsdatum: | 2026 |
| Beschreibung: | This article analyzes the socio-fiscal dynamics of El Salvador, Costa Rica, and Panama from the perspective of critical fiscal sociology. Through a comparative approach, based on a review of tax structures and a historical analysis of fiscal reforms enacted between 2000 and 2019, it examines the tensions between the redistributive goals of the state, its commitments to certain types of taxpayers, and the prevailing schemes of fiscal immunization. The study explores the configuration of tax regimes, revenue patterns, and fiscal reforms, as well as the effects of the hegemony of a transnational fiscal agenda. The findings reveal a convergence among the three countries toward selective, regressive fiscal regimes aligned with corporate interests, as part of a nuanced transnational fiscal agenda, which limits the state's extractive capacity and reproduces socioeconomic inequalities. |
| Land: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/12562 |
| Online Zugang: | https://revistas.ucr.ac.cr/index.php/ranuario/article/view/12562 |
| Stichwort: | fiscal policy elites taxation inequality fiscal sociology política fiscal élites impuestos desigualdad sociología fiscal |