Tackling wealth accumulation in a context of social upheaval: the property tax in Chile

Abstract

In this paper, we ask whether progressive reforms are possible inconditions of right-wing politics and elite opposition. We studythe scope of a tax reform in the context of wealth concentration,socio-spatial segregation, political conflict and the elite’santipathy toward taxation using spatial analysis and interviewswith wealthy taxpayers and key actors. Findings show that reformwas possible at a critical juncture where increased demands fromsocial movements and opposition parties for redistributionpushed the government to change the tax bill to signalcommitment to higher progressivity and equality despite the eliteopposition