BiblioVault - Books about Colombia

Taxation and Development

Lessons from Colombian Experience

Richard M. Bird

Harvard University Press, 1970

Although developing countries have a continuing concern with fiscal problems, studies in development finance take little account of the results of the intensive theoretical and empirical work on economic development done during the 1950s and 1960s, and development economists tend to view the financial side of the development process as secondary. In this study of the structure, role, and effects of taxation in the economic development of Colombia, Richard M. Bird bridges the gap between fiscal experts and development economists. He appraises all aspects of national and local tax systems and proposes that taxation be used as an instrument of development policy.

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The Taxation of Income from Business and Capital in Colombia

Charles E. McLure, Jr., John Mutti, Victor Thuronyi, and George R. Zodrow

Duke University Press, 1990

“Over the years Colombian tax officials have received the benefit of first-class advice of leading foreign scholars. In return, these scholars—and indeed everyone concerned with development policy—have gained a great deal both from the unusual willingness of Colombians to consider new ideas in detail and then, after full public discussion, drawing on the work of these experts to design a ‘made-in-Colombia’ solution.
“[The book’s] most important contribution, however, is undoubtedly with respect to consumption taxes. No one, anywhere, has thought through with such care just how the so-called ‘simplified alternative tax’ (essentially a direct personal consumption tax combined with a cash-flow corporate tax) might work in the real world. Since such taxes are increasingly being considered—if not adopted—all over the world, in developing and developed countries alike, for this reason alone this book should be high on the reading list of all those concerned with the design and implementation of efficient and equitable direct tax systems.”—From the Foreword by Richard M. Bird

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Territories of Difference

Place, Movements, Life, Redes

Arturo Escobar

Duke University Press, 2008

In Territories of Difference, Arturo Escobar, author of the widely debated book Encountering Development, analyzes the politics of difference enacted by specific place-based ethnic and environmental movements in the context of neoliberal globalization. His analysis is based on his many years of engagement with a group of Afro-Colombian activists of Colombia’s Pacific rainforest region, the Proceso de Comunidades Negras (PCN). Escobar offers a detailed ethnographic account of PCN’s visions, strategies, and practices, and he chronicles and analyzes the movement’s struggles for autonomy, territory, justice, and cultural recognition. Yet he also does much more. Consistently emphasizing the value of local activist knowledge for both understanding and social action and drawing on multiple strands of critical scholarship, Escobar proposes new ways for scholars and activists to examine and apprehend the momentous, complex processes engulfing regions such as the Colombian Pacific today.

Escobar illuminates many interrelated dynamics, including the Colombian government’s policies of development and pluralism that created conditions for the emergence of black and indigenous social movements and those movements’ efforts to steer the region in particular directions. He examines attempts by capitalists to appropriate the rainforest and extract resources, by developers to set the region on the path of modernist progress, and by biologists and others to defend this incredibly rich biodiversity “hot-spot” from the most predatory activities of capitalists and developers. He also looks at the attempts of academics, activists, and intellectuals to understand all of these complicated processes. Territories of Difference is Escobar’s effort to think with Afro-Colombian intellectual-activists who aim to move beyond the limits of Eurocentric paradigms as they confront the ravages of neoliberal globalization and seek to defend their place-based cultures and territories.

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Town in the Empire

Government, Politics, and Society in Seventeenth Century Popayán

By Peter Marzahl

University of Texas Press, 1979

During the seventeenth century, many of the fundamental characteristics of Spanish America were established. Peter Marzahl adds significantly to our understanding of this period with this study of Popayán, a town in what was then part of New Granada and is now Colombia. New Granada was something of a backwater of the empire, but very likely Popayán was more typical of everyday colonial life than the major centers that have drawn most attention from historians.

In the first part of his study, Marzahl describes both town and region, depicts economic activities (agriculture, gold mining, trade), and analyzes urban and rural society. Of particular interest is his discussion of the complex interaction among the different ethnic groups: Spaniards, Mestizos, Indians, and Blacks. In the longer second part he presents a detailed account of the makeup and operations of the town councils. His extensive research in primary sources makes possible a thorough examination of Popayán's administration and politics and their relationship to economic and social patterns. He also describes the councils' relations with the provincial governors, the viceregal authorities in Bogotá, and the Church. Because this study treats a neglected period and region and, in so doing, offers fresh materials and insights, it is an important contribution to our knowledge and comprehension of colonial Spanish America.

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Twilight at the Equator

A Novel

Jaime Manrique

University of Wisconsin Press, 2003

Colombian-born Santiago Martinez starts his adult life as a young gay writer living in Spain. Years later, as a university professor in New York City, Santiago is called back to his native Colombia upon the suicide of his sister. There he learns some shocking secrets about his childhood and adolescence and comes to the realization that cherished memories of the past are only illusion.

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