Gasto social, instituciones democráticas y presión tributaria : caras de una misma moneda

Abstract

A problem of economic development that tends to be overlooked is discussed: the close relationship between the ability of states to guarantee the exercise of rights to citizens, through social spending, and tax pressure. The studies by Lindert (2011) and Besley and Persson (2014) constitute the foundation for reflection. In light of these, we examine data that describe the trajectory of critical variables of economic performance, such as GDP, people’s income by deciles, public debt as a proportion of GDP or tax pressure, among others, to conclude that Peru is far from being considered a welfare state.