Political Institutions State Building And Tax Capacity
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Political Institutions State Building And Tax Capacity
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Author : Vitor Gaspar
language : en
Publisher: International Monetary Fund
Release Date : 2016-12-02
Political Institutions State Building And Tax Capacity written by Vitor Gaspar and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-12-02 with Business & Economics categories.
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.
Taxation And State Building In Developing Countries
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Author : Deborah Brautigam
language : en
Publisher: Cambridge University Press
Release Date : 2008-01-10
Taxation And State Building In Developing Countries written by Deborah Brautigam and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-01-10 with Political Science categories.
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 Institutions And Tax Capacity An Empirical Investigation Of Causality
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Author : Olusegun Ayodele Akanbi
language : en
Publisher: International Monetary Fund
Release Date : 2019-08-16
State Institutions And Tax Capacity An Empirical Investigation Of Causality written by Olusegun Ayodele Akanbi and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-16 with Business & Economics categories.
Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance from theory, this paper searches for an empirical answer to this question, using a panel dataset covering 110 non-resource-rich countries from 1996 to 2017. Employing a panel vector error correction model, the paper finds that tax capacity and state institutions cause and reinforce each other for a wide range of country groups. The bi-directional causality results suggest that developing tax capacity and building state institutions need to go hand in hand for best results, particularly in developing countries. Based on the impulse response analyses, the paper also finds that the causal effects in advanced economies are generally low in both directions, while in developing countries, both tax capacity and institutions shocks have larger positive impacts on institutions and tax capacity, respectively.
The Political Economy Of Taxation
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Author : Paola Profeta
language : en
Publisher: Edward Elgar Publishing
Release Date : 2010-01-01
The Political Economy Of Taxation written by Paola Profeta and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Business & Economics categories.
Providing light to a subject that is not often enough discussed, The Political Economy of Taxation is packed cover to cover with thoughtful information, and a core addition to any international economic studies collection. The Midwest Book Review Paola Profeta and Simona Scabrosetti have provided us with a novel comparative analysis of the tax systems in Asia, Latin America and the new EU countries. Anyone who wants to know how contemporary empirical models can be used to study the political economy of the tax mix in developing and transition economies will want to read this book. Stanley Winer, Carleton University, Canada In this original book, Paola Profeta and Simona Scabrosetti use data and information on political institutions from developing and new EU member countries to investigate the political economy of taxation. How do political institutions influence tax burdens and tax structures? They generate highly interesting results. . . I am sure that this innovative book will attract the attention of many experts interested in taxation, regardless of the professional field to which they are anchored. I expect this book will be cited often. Vito Tanzi, International Institute of Public Finance, US Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990 2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.
Pillars Of Prosperity
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Author : Timothy Besley
language : en
Publisher: Princeton University Press
Release Date : 2013-02-24
Pillars Of Prosperity written by Timothy Besley and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-02-24 with Business & Economics categories.
How nations can promote peace, prosperity, and stability through cohesive political institutions "Little else is required to carry a state to the highest degree of opulence from the lowest barbarism, but peace, easy taxes, and a tolerable administration of justice; all the rest being brought about by the natural course of things." So wrote Adam Smith a quarter of a millennium ago. Using the tools of modern political economics and combining economic theory with a bird's-eye view of the data, this book reinterprets Smith's pillars of prosperity to explain the existence of development clusters—places that tend to combine effective state institutions, the absence of political violence, and high per-capita incomes. To achieve peace, the authors stress the avoidance of repressive government and civil conflict. Easy taxes, they argue, refers not to low taxes, but a tax system with widespread compliance that collects taxes at a reasonable cost from a broad base, like income. And a tolerable administration of justice is about legal infrastructure that can support the enforcement of contracts and property rights in line with the rule of law. The authors show that countries tend to enjoy all three pillars of prosperity when they have evolved cohesive political institutions that promote common interests, guaranteeing the provision of public goods. In line with much historical research, international conflict has also been an important force behind effective states by fostering common interests. The absence of common interests and/or cohesive political institutions can explain the existence of very different development clusters in fragile states that are plagued by poverty, violence, and weak state capacity.
Innovations In Tax Compliance
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Author : Roel Dom
language : en
Publisher: World Bank Publications
Release Date : 2022-01-19
Innovations In Tax Compliance written by Roel Dom and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-01-19 with Business & Economics categories.
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
State Building And Tax Regimes In Central America
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Author : Aaron Schneider
language : en
Publisher: Cambridge University Press
Release Date : 2012-03-12
State Building And Tax Regimes In Central America written by Aaron Schneider and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-12 with Business & Economics categories.
Explores the politics of raising revenue from the most dynamic sectors of an economy as an expression of the relationship between state and society, and the capacity of state institutions.
State Tax Policy
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Author : David Brunori
language : en
Publisher: The Urban Insitute
Release Date : 2001
State Tax Policy written by David Brunori and has been published by The Urban Insitute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
A journalist, educator, and lawyer specializing in tax and government issues discusses the issues political leaders face when developing and implementing state tax policy, particularly basic state tax concepts, the political and theoretical issues involved, and the major policy issues facing state governments. Annotation copyrighted by Book News, Inc., Portland, OR.
Pawned States
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Author : Didac Queralt
language : en
Publisher: Princeton University Press
Release Date : 2022-08-09
Pawned States written by Didac Queralt and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-09 with Political Science categories.
How foreign lending weakens emerging nations In the nineteenth century, many developing countries turned to the credit houses of Europe for sovereign loans to balance their books and weather major fiscal shocks such as war. This reliance on external public finance offered emerging nations endless opportunities to overcome barriers to growth, but it also enabled rulers to bypass critical stages in institution building and political development. Pawned States reveals how easy access to foreign lending at early stages of state building has led to chronic fiscal instability and weakened state capacity in the developing world. Drawing on a wealth of original data to document the rise of cheap overseas credit between 1816 and 1913, Didac Queralt shows how countries in the global periphery obtained these loans by agreeing to “extreme conditionality,” which empowered international investors to take control of local revenue sources in cases of default, and how foreclosure eroded a country’s tax base and caused lasting fiscal disequilibrium. Queralt goes on to combine quantitative analysis of tax performance between 1816 and 2005 with qualitative historical analysis in Latin America, Asia, Africa, and the Middle East, illustrating how overreliance on external capital by local leaders distorts their incentives to expand tax capacity, articulate power-sharing institutions, and strengthen bureaucratic apparatus. Panoramic in scope, Pawned States sheds needed light on how early and easy access to external finance pushes developing nations into trajectories characterized by fragile fiscal institutions and autocratic politics.
Governing And Ruling
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Author : Changdong Zhang
language : en
Publisher: University of Michigan Press
Release Date : 2021-10-27
Governing And Ruling written by Changdong Zhang and has been published by University of Michigan Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-27 with BUSINESS & ECONOMICS categories.
Studies how the Chinese Communist Party uses and reforms its taxation institution to promote economic growth and governance quality while limits the emerging capitalists' political demand