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Taxation and State-Building in Developing Countries

Capacity and Consent

Datos Bibliográficos

ID24175069
EditoresDeborah Brautigam (0000-0002-3282-0375), Odd-Helge Fjeldstad, Mick Moore (0000-0002-3054-6114)
Año2008
Fecha de publicación2008-01-10
Open AccessSí
TipoBOOK
RevistaTaxation and State-Building in Developing Countries (SOURCE_BOOK)
EditorialCambridge University Press (PUBLISHER • US)
DOI10.1017/cbo9780511490897
OpenAlexW2345880934
ISBN9780511490897
IdiomaEN
Citas recibidas141
Referencias citadas120

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Accountability · Business · Development economics · Economics · Language change · Latin Americans · Pillar · Political economy · Political science · Public economics · Revenue · State (computer science) · Tax Evasion · Tax revenue · Terrorism · Engineering · Finance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies

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Obras citantes distintas141
Citas por año7,83
Intervalo de citas2008 - 2026 (19)
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