Taxation and State-Building in Developing Countries

Taxation and State-Building in Developing Countries PDF Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261

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Book Description
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.

Taxation and State-Building in Developing Countries

Taxation and State-Building in Developing Countries PDF Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261

Get Book Here

Book Description
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.

State-building Without Taxation

State-building Without Taxation PDF Author: Stefan Altorfer-Ong
Publisher:
ISBN:
Category :
Languages : en
Pages : 385

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Book Description


Contemporary State Building

Contemporary State Building PDF Author: Gustavo A. Flores-Macías
Publisher: Cambridge University Press
ISBN: 1009089870
Category : Political Science
Languages : en
Pages : 221

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Book Description
If economic elites are notorious for circumventing tax obligations, how can institutionally weak governments get the wealthy to shoulder a greater tax burden? This book studies the factors behind the adoption of elite taxes for public safety purposes. Contrary to prominent explanations in the literature on the fiscal strengthening of the state – including the role of resource dependence and inequality – the book advances a theory of elite taxation that focuses on public safety crises as windows of opportunity and highlights the importance of business-government linkages to overcome mistrust toward government from corruption and lack of accountability. Based on evidence from across Latin America and rich case studies from experiences in Colombia, Costa Rica, El Salvador, and Mexico, the book provides scholars and policymakers with a blueprint for contemporary state-building efforts in the developing world.

The State and Peasant Politics in Sri Lanka

The State and Peasant Politics in Sri Lanka PDF Author: Mick Moore
Publisher: Cambridge University Press
ISBN: 0521047765
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Dr Moore's enterprising book focuses on an apparent paradox: the failure of Sri Lanka's highly politicized smallholder electorate to place on the national political agenda issues relating to the public distribution of material resources. Sri Lanka has more than fifty years' history of pluralist democracy and such issues directly affect the interests of the smallholder population. Yet successive Sri Lankan governments have pursued economic policies favouring food consumers and the state itself at the expense of agricultural producers. In exploring the features of Sri Lanka's history, geography, politics and economy which explain this paradox, the author looks in detail at some of the dominant features of contemporary Sri Lanka: the political consequences of the plantation experience; the persistence of elite political leadership; and the causes and consequences of ethnic conflict.

State Building in Latin America

State Building in Latin America PDF Author: Hillel David Soifer
Publisher: Cambridge University Press
ISBN: 1316301036
Category : Political Science
Languages : en
Pages : 325

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Book Description
State Building in Latin America diverges from existing scholarship in developing explanations both for why state-building efforts in the region emerged and for their success or failure. First, Latin American state leaders chose to attempt concerted state-building only where they saw it as the means to political order and economic development. Fragmented regionalism led to the adoption of more laissez-faire ideas and the rejection of state-building. With dominant urban centers, developmentalist ideas and state-building efforts took hold, but not all state-building projects succeeded. The second plank of the book's argument centers on strategies of bureaucratic appointment to explain this variation. Filling administrative ranks with local elites caused even concerted state-building efforts to flounder, while appointing outsiders to serve as administrators underpinned success. Relying on extensive archival evidence, the book traces how these factors shaped the differential development of education, taxation, and conscription in Chile, Colombia, Mexico, and Peru.

Distant Tyranny

Distant Tyranny PDF Author: Regina Grafe
Publisher: Princeton University Press
ISBN: 0691144842
Category : Business & Economics
Languages : en
Pages : 316

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Book Description
Spain's development from a premodern society into a modern unified nation-state with an integrated economy was painfully slow and varied widely by region. Economic historians have long argued that high internal transportation costs limited domestic market integration, while at the same time the Castilian capital city of Madrid drew resources from surrounding Spanish regions as it pursued its quest for centralization. According to this view, powerful Madrid thwarted trade over large geographic distances by destroying an integrated network of manufacturing towns in the Spanish interior. Challenging this long-held view, Regina Grafe argues that decentralization, not a strong and powerful Madrid, is to blame for Spain's slow march to modernity. Through a groundbreaking analysis of the market for bacalao--dried and salted codfish that was a transatlantic commodity and staple food during this period--Grafe shows how peripheral historic territories and powerful interior towns obstructed Spain's economic development through jurisdictional obstacles to trade, which exacerbated already high transport costs. She reveals how the early phases of globalization made these regions much more externally focused, and how coastal elites that were engaged in trade outside Spain sought to sustain their positions of power in relation to Madrid. Distant Tyranny offers a needed reassessment of the haphazard and regionally diverse process of state formation and market integration in early modern Spain, showing how local and regional agency paradoxically led to legitimate governance but economic backwardness.

Tax Law, State-Building and the Constitution

Tax Law, State-Building and the Constitution PDF Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509923551
Category : Law
Languages : en
Pages : 208

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Book Description
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers.

Building Trust in Taxation

Building Trust in Taxation PDF Author: Bruno Peeters
Publisher:
ISBN: 9781780684260
Category : Democracy
Languages : en
Pages : 0

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Book Description
The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]

Oregon Blue Book

Oregon Blue Book PDF Author: Oregon. Office of the Secretary of State
Publisher:
ISBN:
Category : Oregon
Languages : en
Pages : 232

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Book Description


Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century

Taxation, State, and Civil Society in Germany and the United States from the 18th to the 20th Century PDF Author: Alexander Nützenadel
Publisher: Nomos Verlagsgesellschaft
ISBN:
Category : Business & Economics
Languages : en
Pages : 248

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Book Description
Taxes are a fundamental element of modern industrial societies and affect every citizen. Today's tax regimes are historical constructions that reflect a nation's political traditions, but they are also shaped by political, intellectual, and economic trends that transcend national boundaries. From a comparative and interdisciplinary perspective, this collection of essays addresses the relationship between taxes, citizenship, and state-building in Germany and the United States from the 18th to the early 20th century. Leading scholars of history and economics from both sides of the Atlantic provide insight into the development of the modern fiscal state and the relationship between taxation, tax protests, and political representation. Methodologically, the book will be regarded as a first approach towards a transnational history of modern taxation. The collection will be of interest to those who deal with questions of state-building, the development of the civil society, the relationship between the individual and the state, and the historical dimensions of taxation.