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Title page 1

Contents 1

ABSTRACT 1

1. INTRODUCTION 2

2. TAXATION MALADIES? 3

3. THE NATURE OF THE EQUILIBRIUM: EXTRACTIVE AND INDIVIDUALISTIC 6

3.1. STUBBORNLY PERSISTENT HISTORICAL LEGACIES 7

3.2. CULTURAL LEGACIES OF EXTRACTIVE INSTITUTIONS: UNTAMED INDIVIDUALISM 8

3.3. THE STATE-CITIZEN RELATIONSHIP 10

3.4. COLLECTIVE TRAPS AND SYMBOLIC BOUNDARIES 11

4. THE PERSISTENCE OF THE EQUILIBRIUM: POLITICAL FAILURES 14

4.1. CLIENTELISM AND STATE WEAKNESS 16

4.2. CLIENTELISM AND POLITICAL AND ECONOMIC INEQUALITY 17

5. REINTERPRETING THE TAXATION SYMPTOMS 18

6. PERTURBING THE EQUILIBRIUM: THE STRUGGLE FOR POLITICAL AND POLICY CHANGE 19

APPENDIX 22

ACKNOWLEDGEMENTS 24

REFERENCES 24

Figures 4

Figure 1. Tax Complexity Index, 2016, 2018, 2020, 2022 4

Figure 2. Composition of total tax revenue by type of tax (percentage of total revenue) in Colombia and OECD countries, 2022 4

Figure 3. Effective corporate tax rate by sector (percentages) in Colombia, 2019 5

Figure 4. Tax revenue foregone (as a percentage of GDP) in Colombia and Latin American and Caribbean countries 5

Figure 5. Gross Gini coefficient (before taxes and transfers) and net Gini coefficient (after taxes and transfers) in Colombia and other countries, 2021 6

Figure 6. Ratio of Colombia's real GDP per capita to the United States' real GDP per capita in constant 2011 USD over the period 1850-2022 7

Figure 7. Average transfer from the senders and instances in which senders decide for an equal split to the receivers 9

Figure 8. The weak public goods trap 11

Figure 9. Police and security personnel per cápita (2000-2010) 12

Figure 10. Distribution of public and private school enrollment by household income 13

Figure 11. Relationship between private school tuition and Saber 11 test scores 14

Figure 12. Cultural lines: class accent effects, beyond income and education 15

Figure 13. Municipality-level correlation between clientelism and tax evasion-Colombia, 2013 16

Figure 14. Fiscal balance and debt, Central National Government, 1975-2024 21

Appendix Figures 22

Appendix Figure 1. Timeline of tax reforms in Colombia, latest to earliest 22

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