Case studies: putting the Institutional Capacity Framework into practice

How can countries successfully tax the wealthiest to reduce inequality and mobilize resources for human rights? While the Institutional Capacity Framework for the Effective Taxation of the Wealthiest identifies the institutional conditions needed to make progressive wealth taxation possible, these companion case studies show what those capacities look like in practice.

Designed to accompany the main briefing, Institutional Capacity Framework for the Effective Taxation of the Wealthiest, these two publications apply the Framework to recent reforms in Argentina and Brazil, illustrating how political, legal, administrative, technical, structural and international factors interact to shape both the opportunities and the obstacles to taxing extreme wealth.

The Argentina case examines the country's landmark 2020 "solidarity contribution," highlighting how strong administrative preparation and public support enabled reform, while litigation, offshore wealth and political change limited its long-term durability. The Brazil case explores the 2025 minimum tax on the highest earners, showing how sustained political leadership, strategic communications and careful sequencing helped secure broad political backing for a major redistributive reform.

Together, these case studies demonstrate that effective taxation of the wealthiest is not simply a question of policy design. It depends on building and sustaining the institutional capacities that enable governments to adopt, implement and defend ambitious tax reforms. Read them alongside the main Framework to explore how these lessons can inform future reforms in different national contexts.