The Other Side of Taxation
Extraction and Social Institutions in the Developing World
Dados Bibliográficos
| ID | 6232947 |
|---|---|
| Autores | Ellen Lust (0000-0001-9436-462X, University of Gothenburg), Lise Rakner (0000-0001-8100-983X, University of Bergen) |
| Ano | 2018 |
| Volume | 21 |
| Fascículo | 1 |
| Páginas | 277-294 |
| Data de publicação | 2018-05-11 |
| Peer Reviewed | Sim |
| Open Access | Não |
| Tipo | ARTICLE |
| Periódico | Annual Review of Political Science (BOOK_SERIES) |
| Identificadores do periódico | ISSN: 1094-2939 • E-ISSN: 1545-1577 |
| Editora | Annual Reviews (PUBLISHER • US) |
| DOI | 10.1146/annurev-polisci-042716-102149 |
| OpenAlex | W2787302667 |
| Idioma | EN |
| Citações recebidas | 16 |
| Referências citadas | 82 |
The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local residents make substantial contributions outside the state to the provision of public goods. That is, they engage in what we call social extraction rather than state taxation. This article conceptualizes social extraction and the social institutions that drive extraction. Furthermore, it considers variations in the content of social institutions, and it proposes research agendas that allow us to understand how social institutions impact resource mobilization and development at the community level. It draws lessons from a large, cross-disciplinary literature that includes work in anthropology, sociology, economics, psychology, and political science
Discipline · Economics · Neoclassical economics · Political economy · Political science · Politics · Public good · Resource mobilization · Social movement · Social science · Sociology · State (computer science · Culture, Economy, and Development Studies · Gender, Labor, and Family Dynamics · Law · Taxation and Compliance Studies
Property Rights and Social Institutions in Urban Africa
Community donations, public goods provision, and taxpayer attitudes
Decentralization in the Arab world
Informal fiscal systems in developing countries
Political Cohesion and Fiscal Systems in the Roman Republic
Public Channels of Access and State-Citizen Encounters in the Namibian Tax System
Filling the tax gap
State of the Fiscal Contract in Lagos’ Informal Settlements
Explaining Out-Group Bias in Weak States
Mutual Dependence and Expectations of Cooperation
Perceptions of governance
Persecuted Minorities and Defensive Cooperation
How Economic Informality Constrains Demand for Programmatic Policy
Taxation and Social Intermediaries
A tax by any other name? Conceptions of taxation and implications for research
Rôle des réseaux sociaux de sécurisation dans la viabilité des exploitations agricoles familiales
Taxation and State-Building in Developing Countries
Governing the Commons
Changing the Rules
Informal Order and the State in Afghanistan
Informal Institutions and Citizenship in Rural Africa
Race and Regionalism in the Politics of Taxation in Brazil and South Africa
Accountability without Democracy
Democracy, Public Expenditures, and the Poor
Cooperation and Punishment in Public Goods Experiments
“Economic man” in cross-cultural perspective
Social Capital and Social Quilts
Ethnic diversity, social sanctions, and public goods in Kenya
Collective action as a social exchange
Worms
Can Mandated Political Representation Increase Policy Influence for Disadvantaged Minorities? Theory and Evidence from India
Reciprocity and economics
A Fine is a Price
Credit Markets in Northern Nigeria
Income tax evasion
Engaging the state
An inquiry into quasi‐credit contracts
Social Identity and the Formation of Health Insurance Networks
The origins of political order
The Politics of Non-state Social Welfare
Rational-Choice Models of Political Behavior vs. Functionalist and Conformist Theories
Social Security in a "Moral Economy"
Informal insurance in social networks
Why People Pay Taxes
Household Contributions to Community Development in Indonesia
Group-based funeral insurance in Ethiopia and Tanzania
To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa
We-ness and Welfare
Informal Insurance Arrangements in Ghanaian Migrants’ Transnational Networks
The formation of risk sharing networks
Risk-sharing networks in rural Philippines
Risk-sharing networks and insurance against illness
Governance without Government in Somalia
Friends or Foes? Nonstate Public Goods Providers and Local State Authorities in Nondemocratic and Transitional Systems
Introduction
Chiefs
The Price of Wealth
Coercion, Capital, and European States, AD 990-1990
State-building
The Fiscal Contract
Peasant-State Relations and the Social Base of Self-Help in Kenya
Tribe or Nation
The Political Economy of the Resource Curse
Hybrid Regimes for Local Public Goods Provision
What Is Governance
It's My Money
The Origins of Voluntary Compliance
Having less, giving more
Strong reciprocity, human cooperation, and the enforcement of social norms
Nonmarket Institutions for Credit and Risk Sharing in Low-Income Countries
Solidarity Networks in Preindustrial Societies
Risk Sharing and Private Transfers
Hometown' Voluntary Associations, Local Development, and the Emergence of Civil Society in Western Nigeria
Fairness and Retaliation
Making Democracy Work
Dictatorship, Democracy, and Development
Why Does Ethnic Diversity Undermine Public Goods Provision
On the moral grounds of economic relations
Sectarianism and the Ambiguities of Welfare in Lebanon
Tycoons and contraband
| Obras citantes distintas | 16 |
|---|---|
| Citações por ano | 2 |
| Intervalo de citações | 2018 - 2026 (9) |
| Velocidade de citação | current |
| Altamente citado | Não |
| Tipos de citação | Neutras: 16 |