Contracts, Norms, and Political Economy
Sub-Saharan State Credibility and the Microeconomic Foundations of Developmental Taxation
Bibliographic Data
| ID | 12240435 |
|---|---|
| Authors | Alice Sindzingre, Alice Nicole Sindzingre (0000-0002-0603-520X, Centre National pour la Recherche Scientifique et Technique (CNRST), corresponding author) |
| Year | 2003 |
| Volume | 16 |
| Issue | 1 |
| Pages | 89-103 |
| Publication date | 2003-04-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | Cambridge Review of International Affairs (JOURNAL) |
| Journal identifiers | ISSN: 0955-7571 • E-ISSN: 1474-449X |
| Publisher | Taylor & Francis (PUBLISHER • GB) |
| DOI | 10.1080/0955757032000075726 |
| OpenAlex | W2019761730 |
| Language | EN |
| References cited | 32 |
The article focuses on the microeconomic foundations and effects of the fragile tax base in Sub-Saharan Africa, which have been insufficiently taken into account by the international financial institutions. Two vicious circles are analysed. The first addresses the political economy of states: their inability to redistribute revenues reinforces a lack of credibility, leading to a reluctance by the majority of the population to pay taxes. Instead, there is ongoing reliance on private interpersonal transfers. This is compounded by the way markets interlock, creating negative effects in terms of efficiency. This vicious circle is related to a second one, which stems from the nature of the social contracts that link citizens to the state, and which are rarely of the individualistic-voluntary type characteristic of developed states. States, therefore, are often not part of the reciprocity chain, which explains the failure of some reforms in Africa
Credibility · Economic system · Economics · Macroeconomics · Market economy · Political economy · Political science · Politics · Population · Reciprocity (cultural anthropology · Sociology · State (computer science · Virtuous circle and vicious circle · Economic Growth and Development · Fiscal Policy and Economic Growth · Law · Taxation and Compliance Studies
Taxation and democracy
Public Spending in the 20th Century
Development Microeconomics
The connection between public transfers and private interfamily transfers
The curse of natural resources
Social Capital Versus Social Theory
No Condition Is Permanent
The Welfare State in Korea
Behind the market stage where real societies exist ‐ part I
Colonialism and the Two Publics in Africa
Is a Friend in Need a Friend Indeed? Inclusion and Exclusion in Mutual Insurance Networks in Southern Ghana
Capitalists and Politicians
The Emergence of African Capitalism
World Development Indicators 2001
Development as Freedom
World Development Indicators 2000
Of Rule and Revenue
Motives for private transfers over the life cycle
Cultural Beliefs and the Organization of Society
Africa's External Economic Relations
Solidarity Networks in Preindustrial Societies
History Lessons
African Economic History
An Economic History of West Africa
| Citation velocity | historical |
|---|---|
| Highly cited | No |