Download or read book Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Contemporary State Building written by Gustavo A. Flores-Macías and published by Cambridge University Press. This book was released on 2022-06-09 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book State Building in Latin America written by Hillel David Soifer and published by Cambridge University Press. This book was released on 2015-06-09 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation and State Building written by Wilson Prichard and published by . This book was released on 2010 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Download or read book Taxing Africa written by Mick Moore and published by Bloomsbury Publishing. This book was released on 2018-07-15 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.
Download or read book State Building and Tax Regimes in Central America written by Aaron Schneider and published by Cambridge University Press. This book was released on 2012-03-12 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Contemporary State Building written by Gustavo A. Flores-Macías and published by Cambridge University Press. This book was released on 2022-06-09 with total page 221 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains successful contemporary state-building arrangements that lead to difficult-to-achieve elite taxation to improve public safety in Latin America.
Download or read book Political Institutions State Building and Tax Capacity written by Vitor Gaspar and published by International Monetary Fund. This book was released on 2016-12-02 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Building Trust in Taxation written by Bruno Peeters and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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]
Download or read book War and State Building in Medieval Japan written by John A. Ferejohn and published by Stanford University Press. This book was released on 2010-04-20 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The nation state as we know it is a mere four or five hundred years old. Remarkably, a central government with vast territorial control emerged in Japan at around the same time as it did in Europe, through the process of mobilizing fiscal resources and manpower for bloody wars between the 16th and 17th centuries. This book, which brings Japan's case into conversation with the history of state building in Europe, points to similar factors that were present in both places: population growth eroded clientelistic relationships between farmers and estate holders, creating conditions for intense competition over territory; and in the ensuing instability and violence, farmers were driven to make Hobbesian bargains of taxes in exchange for physical security.
Download or read book War Revenue and State Building written by Sheldon Pollack and published by Cornell University Press. This book was released on 2011-03-15 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a relatively short time, the American state developed from a weak, highly decentralized confederation composed of thirteen former English colonies into the foremost global superpower. This remarkable institutional transformation would not have been possible without the revenue raised by a particularly efficient system of public finance, first crafted during the Civil War and then resurrected and perfected in the early twentieth century. That revenue financed America's participation in two global wars as well as the building of a modern system of social welfare programs.Sheldon D. Pollack shows how war, revenue, and institutional development are inextricably linked, no less in the United States than in Europe and in the developing states of the Third World. He delineates the mechanisms of political development and reveals to us the ways in which the United States, too, once was and still may be a "developing nation." Without revenue, states cannot maintain political institutions, undergo development, or exert sovereignty over their territory. Rulers and their functionaries wield the coercive powers of the state to extract that revenue from the population under their control. From this perspective, the state is seen as a highly efficient machine for extracting societal revenue that is used by the state to sustain itself.War, Revenue, and State Building traces the sources of public revenue available to the American state at specific junctures of its history (in particular, during times of war), the revenue strategies pursued by its political leaders in response to these factors, and the consequential impact of those strategies on the development of the American state.
Download or read book Tax Law State building and the Constitution written by Dominic De Cogan and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Law, State-building and the Constitution -- Tax Devolution -- Reform and Scrutiny of Tax Policymaking -- Taxpayer Protection -- Europe and Beyond -- Constitutional Disruption.
Download or read book Distant Tyranny written by Regina Grafe and published by Princeton University Press. This book was released on 2012-01-08 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Political Economy of Taxation in Latin America written by Gustavo Flores-Macias and published by Cambridge University Press. This book was released on 2019-06-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Download or read book Developmental State Building written by Yusuke Takagi and published by Springer. This book was released on 2019-01-18 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book modifies and revitalizes the concept of the ‘developmental state’ to understand the politics of emerging economy through nuanced analysis on the roles of human agency in the context of structural transformation. In other words, there is a revived interest in the ‘developmental state’ concept. The nature of the ‘emerging state’ is characterized by its attitude toward economic development and industrialization. Emerging states have engaged in the promotion of agriculture, trade, and industry and played a transformative role to pursue a certain path of economic development. Their success has cast doubt about the principle of laissez faire among the people in the developing world. This doubt, together with the progress of democratization, has prompted policymakers to discover when and how economic policies should deviate from laissez faire, what prevents political leaders and state institutions from being captured by vested interests, and what induce them to drive economic development. This book offers both historical and contemporary case studies from Japan, South Korea, Taiwan, Singapore, Indonesia, Malaysia, Myanmar, Ethiopia, Kenya, and Rwanda. They illustrate how institutions are designed to be developmental, how political coalitions are formed to be growth-oriented, and how technocratic agencies are embedded in a network of business organizations as a part of their efforts for state building.
Download or read book The Price of Progress written by R. Rudy Higgens-Evenson and published by JHU Press. This book was released on 2002-12-16 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Between the Civil War and the Great Depression, twin revolutions swept through American business and government. In business, large corporations came to dominate entire sectors and markets. In government, new services and agencies, especially at the city and state levels, sprang up to ameliorate a broad spectrum of social problems. In The Price of Progress, R. Rudy Higgens-Evenson offers a fresh analysis of therelationship between those two revolutions. Using previously unexploited data from the annual reports of state treasurers and comptrollers, he provides a detailed, empirical assessment of the goods and services provided to citizens, as well as the resources extracted from them, by state governments during the Gilded Age and Progressive Era.Focusing on New York, Massachusetts, California, and Kansas, but including data on 13 other states, his comparative study suggests that the "corporate state" originated in tax policies designed to finance new and innovative government services. Business and government grew together in a surprising and complex fashion. In the late nineteenth century, services such as mental health care for the needy and free elementary education for all children created new strains on the states' old property tax systems. In order to pay for newly constructed state asylums and schools, states experimented for the first time with corporate taxation as a source of revenue, linking state revenues to the profitability of industries such as railroads and utilities. To control their tax bills, big businessesintensified lobbying efforts in state legislatures, captured important positions in state tax bureaus, and sponsored a variety of government-efficiency reform organizations. The unintended result of corporate taxation—imposed to allow states to fulfill their responsibilities to their citizens—was the creation of increasingly intimate ties between politicians, bureaucrats, corporate leaders, and progressive citizens. By the 1920s, a variety of "corporate states" had proliferated across the nation, each shaped by a particular mix of taxation and public services, each offering a case study in how the business of America, as President Calvin Coolidge put it, became business. -- Tonya K. Flesher
