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

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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.

A Good Tax

A Good Tax PDF Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260

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Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Regressive Taxation and the Welfare State

Regressive Taxation and the Welfare State PDF Author: Junko Kato
Publisher: Cambridge University Press
ISBN: 1139440667
Category : Political Science
Languages : en
Pages : 278

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Book Description
Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.

State Taxation

State Taxation PDF Author: Jerome R. Hellerstein
Publisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0

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Book Description


Making the Modern American Fiscal State

Making the Modern American Fiscal State PDF Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447

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Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.

State and Local Taxation and Finance in a Nutshell

State and Local Taxation and Finance in a Nutshell PDF Author: M. David Gelfand
Publisher:
ISBN: 9780314955715
Category : Finance, Public
Languages : en
Pages : 356

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Book Description


Ancient Taxation

Ancient Taxation PDF Author: Jonathan Valk
Publisher: NYU Press
ISBN: 1479806196
Category : Business & Economics
Languages : en
Pages : 388

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Book Description
"The studies collected in Ancient Taxation explore the extractive systems of eleven ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral societies, including basic tax strategy (taxing goods vs. labor, in kind vs. money taxes, direct vs. indirect, internal vs. external, etc.), assessment and collection (particularly over wide geographic areas or at large scale, e.g., by tax farming), compliance, and negotiating the cooperation of social, economic, and political elites or other critical social groups. By assembling such a broad range of studies, the book sheds new light on the commonalities and differences between ancient taxation systems, highlighting how studying taxes can shed light on the fiscal and institutional practices of antiquity. It also provides new impetus for comparative research, both between ancient societies and between ancient and modern extractive practices. This book will be of interest to those studying ancient history, economic history, the history of taxation, or comparative politics and economics"--

Provincial Taxation and the Ur III State

Provincial Taxation and the Ur III State PDF Author: Tonia M. Sharlach
Publisher: BRILL
ISBN: 9789004135819
Category : History
Languages : en
Pages : 400

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Book Description
This volume investigates the relationship between the central government and the provinces during the Ur III period (2112-2004 B.C.). Specifically, the book focuses on one system of taxation known as bala," or "rotation," so called as provinces' payments rotated month by month throughout the year. This work is the first to take an interarchival approach, discussing Sumerian tablets from Umma, Lagash and Puzri -Dagan, and is the first major synthesis of what has long been recognized as a fundamental institution. The book contains six chapters and detailed appendices (including charts, the edition of approximately 150 previously unpublished tablets and bibliographical material)."

2017 State Business Tax Climate Index

2017 State Business Tax Climate Index PDF Author: Jared Walczak
Publisher:
ISBN: 9781942768128
Category :
Languages : en
Pages :

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Book Description
The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

OECD Tax Policy Studies Taxing Working Families A Distributional Analysis

OECD Tax Policy Studies Taxing Working Families A Distributional Analysis PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264013210
Category :
Languages : en
Pages : 135

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Book Description
Taxing Working Families provides insights into how income taxes and social security contributions affect the distribution of income between different types of families in OECD countries.