In this interpretation of Bolivia"s political and social development, Carmenza Gallo focuses on the impact of the Bolivian tax code and its relationship to class structure. She argues that differences in state formation in primary export economies merge from variation of three main elements: class structure; the economic base and the export sector"s degree of integration into the domestic economy; and the reliance of fiscal resources on export sectors. Gallo produces a more complete view of the state"s responses to internal and international circumstances and a better understanding of the conditions under which officials of weak states, like Bolivia, act independently of upper classes. Author note: Carmenze Gallo is Assistant Professor of Sociology at Queens College, The City University of New York and an Affiliated Researcher at the Center for Studies of Social Change at the New School for Social Research.