Income taxation and the validity of state capacity indicators
Bibliographic Data
| ID | 6296293 |
|---|---|
| Authors | Melissa Rogers (0000-0002-2264-5462, Claremont Graduate University), Melissa Ziegler Rogers, Nicholas Weller (0000-0002-2198-5625, University of Southern California) |
| Year | 2014 |
| Volume | 34 |
| Issue | 2 |
| Pages | 183-206 |
| Publication date | 2014-08-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0143-814X • E-ISSN: 1469-7815 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0143814x1300024x |
| OpenAlex | W2139789254 |
| Language | EN |
| Citations received | 30 |
| References cited | 45 |
State capacity is a key concept for research in public policy and political science. Despite its importance, there is no broadly accepted measure of state capacity in the existing literature, and frequently used measures of capacity have not been examined for their validity. We begin with an explicit definition of state capacity – the state's ability to implement public policy – and connect this definition to a measurable outcome of state capacity – the state's taxation of income. We show that this measure, income taxes as a percentage of total tax revenue, is a useful indicator of state capacity and meets higher standards of measurement validity than other tax-based indicators. We also compare our measure to the most common existing indicators of state capacity to show that income taxation is a better theoretical and statistical measure of states’ effectiveness in policy implementation
Econometrics · Economics · Fiscal capacity · Measure (data warehouse · Political science · Public economics · Revenue · State (computer science · Tax policy · Tax reform · Tax revenue · Accounting · Computer Science · Fiscal Policies and Political Economy · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization
Taxation and State Capacity
Toward a Spatial Measure of Twenty-First-Century Developmental State Capacity
State capacity and health system financing
Measuring and Benchmarking Fiscal Health
Regime security and taxation in autocracies
‘Pockets of efficiency’ in a low capacity state
Geography, Capacity, and Inequality
State Capabilities for Problem-Oriented Governance
The self-defeating game
Exploring East Asia's Successful Early-Stage Covid-19 Response
Revolt and Rule
Pathways to develop state capacity in a weak state
Relative political capacity
Is there a fiscal resource curse? Resource rents, fiscal capacity and political institutions in developing economies
Oil and terrorism
Are Resident Terrorist Groups Productive in Weak States
The early modern origins of contemporary European tax outcomes
A Cross-National Comparison of Sub-National Variation
Taxing with Dictators and Democrats
Leviathan’s Latent Dimensions
What’s Left to Tax? Partisan Reallocation of Trade Taxation in Less Developed Countries
Do aid projects from World Bank and China impact state legitimacy differently? An exploratory analysis in Tanzania
Assessing the validity and reliability of measurements when evaluating public policy
Invisible taxation
Human development without democratic accountability
Achieving Sustainable Development Goal 17? An Empirical Investigation of the Effectiveness of Aid Given to Boost Developing Countries’ Tax Revenue and Capacity
Does Policy Capacity Truly Matter for Governmental Effectiveness? A Conjunctural Analysis of the Quality of Governance in Italian Regions
Ethnic Minorities, Interstate War, and Popular Support for Fiscal Capacity Development
The Torrents of Spring
Fiscal policy under constraints
Taxation and democracy
Structure and change in economic history
The price of wealth
From mobilization to revolution
Challenging the State
Governance Matters VIII
Miti and the Japanese Miracle
The Forging of Bureaucratic Autonomy
Embedded Autonomy
The Origins of State Capacity
The design of tax structure
Coercion, capital, and European states, AD 990-1992
Globalisation and Developing Countries – a Shrinking Tax Base
Measuring Corruption In Eastern Europe And Central Asia
The Sources of Social Power
The War Ledger
Of Rule and Revenue
Tax Reform in Latin America
The global revolution in public management
Look Again at State Capacity
Barriers to Local-Government Capacity in Nigeria
State Infrastructural Power
Taxation data as indicators of state-society relations
Building Administrative Capacity
Political Regimes and the Extractive Capacity of Governments
Democracy and Transparency
Building Administrative Capacity for the Age of Rapid Globalization
Maximizing Tax Revenue While Minimizing Political Costs
Regulatory Impact Assessment
Measuring Public Service Motivation
From Leviathan to Gulliver? The Decline of the Developmental State in Brazil
Conceptualizing and Measuring Democracy
Measuring Citizen and Government Ideology in the American States, 1960-93
A Spatial Model for Legislative Roll Call Analysis
Taxing with Dictators and Democrats
Issues in the Comparative Measurement of Political Democracy
State Capacity and Economic Intervention in the Early New Deal
Cheating Ourselves
Optimal Taxation and Optimal Tax Systems
Tax Reforms and Tax Compliance
Measurement Validity
Concept Misformation in Comparative Politics
Miti and the Japanese Miracle. The Growth of Industrial Policy, 1925-1975
| Unique citing works | 30 |
|---|---|
| Citations per year | 2,5 |
| Citation span | 2014 - 2026 (13) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 30 |