Download or read book The Politics of Revenue Bargaining in Africa written by Anne Mette Kjær and published by Oxford University Press. This book was released on 2023-12-15 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Academic and offered as a free PDF download from OUP and selected open access locations. This book examines the politics of revenue bargaining in Africa at a time when attention to domestic revenue mobilization has expanded immensely. Measures to increase taxes and other revenues can - but do not always - lead to a process of bargaining, where revenue providers negotiate for some kind of return. This book offers in-depth analyses of micro-instances of revenue bargaining across five African countries: Mozambique, Senegal, Tanzania, Togo, and Uganda. The case studies all draw on a common theoretical framework combining the fiscal contract theory with the political settlement approach, which enables a systematic exploration into what triggers revenue bargaining; how these processes unfold; and finally, if and when they result in an agreement - whether that is a fiscal contract or not. From these empirically rich case narratives emerges a story of how power and initial bargaining position influence not only whether bargaining occurs in the first place, but also the processes and their outcomes. Less resourceful taxpayers find it harder to raise their voice, but in some cases even these groups manage to ally with other civil society groups to protest tax reforms they perceive as unfair. Indirect taxes such as VAT often trigger protests, as do sudden changes in tax practices. Revenue providers rarely call for improved services in return for paying tax, which would be expected to nurture the foundation for a fiscal social contract. Instead, revenue providers are more likely to negotiate for tax reductions, implying that governments' efforts to increase revenue are impeded. Indeed, we find many instances of state-society reciprocity when ruling elites try to be responsive to revenue providers' demands. The Politics of Revenue Bargaining in Africa hence provides insights into the nature and dynamics not only of revenue bargaining but of policymaking in general as well as its implications for state-society reciprocity in Africa.
Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by Cambridge University Press. This book was released on 2015-09-11 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.
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 The Politics of Revenue Bargaining in Africa written by Kjaer and published by Oxford University Press. This book was released on 2024-03-15 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers in-depth analyses of micro-instances of revenue bargaining across five African countries. The case studies all draw on a common theoretical framework combining the fiscal contract theory with the political settlement approach, which enables a systematic exploration into what triggers revenue bargaining.
Download or read book Taxation Responsiveness and Accountability in Sub Saharan Africa written by Wilson Prichard and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Download or read book The Politics of Trade and Industrial Policy in Africa written by Charles Chukwuma Soludo and published by IDRC. This book was released on 2004 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book maps the process and political economy of policy making in Africa. It's focus on trade and industrial policy makes it unique and it will appeal to students and academics in economics, political economy, political science and African studies. Detailed case studies help the reader to understand how the process and motivation behind policy decisions can vary from country to country depending on the form of government, ethnicity and nationality and other social factors.
Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Download or read book Race and Regionalism in the Politics of Taxation in Brazil and South Africa written by Evan S. Lieberman and published by Cambridge University Press. This book was released on 2003-09 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Table of contents
Download or read book Taxation Aid and Democracy written by Odd-Helge Fjeldstad and published by . This book was released on 2000 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Taxation, aid and democracy are closely related in poor aid-dependent African countries. The way they tackle the issue of domestic revenue mobilisation significantly influences their potential for economic growth and democratic consolidation. This proposition is based on the reading of historical, political and economic literature, and it forms the general basis for a three-year research programme recently started. Namibia, Tanzania and Uganda are the case countries. The research aims to contribute to a better understanding of the evolution of tax systems in African countries. Furthermore, it aims to explore the constraints and options available for policy making on revenue mobilisation and democratisation. This paper presents the general outline of the research programme, and the major areas of research to be dealt with. "--cover.
Download or read book Imposing Standards written by Martin Hearson and published by Cornell University Press. This book was released on 2021-06-15 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Imposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008. Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve. Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Download or read book The Politics of Social Protection in Eastern and Southern Africa written by Sam Hickey and published by Oxford University Press. This book was released on 2020 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A study prepared for the World Institute for Development Economics Research of the United Nations University (UNU-WIDER)"
Download or read book Capital Flight from Africa written by Simeon Ibidayo Ajayi and published by Oxford University Press, USA. This book was released on 2015 with total page 455 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive thematic analysis of capital flight from Africa, it covers the role of safe havens, offshore financial centres, and banking secrecy in facilitating illicit financial flows and provides rich insights to policy makers interested in designing strategies to address the problems of capital flight and illicit financial flows.
Download or read book Democracy in Africa written by Nic Cheeseman and published by Cambridge University Press. This book was released on 2015-05-12 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides the first comprehensive overview of the history of democracy in Africa and explains why the continent's democratic experiments have so often failed, as well as how they could succeed. Nic Cheeseman grapples with some of the most important questions facing Africa and democracy today, including whether international actors should try and promote democracy abroad, how to design political systems that manage ethnic diversity, and why democratic governments often make bad policy decisions. Beginning in the colonial period with the introduction of multi-party elections and ending in 2013 with the collapse of democracy in Mali and South Sudan, the book describes the rise of authoritarian states in the 1970s; the attempts of trade unions and some religious groups to check the abuse of power in the 1980s; the remarkable return of multiparty politics in the 1990s; and finally, the tragic tendency for elections to exacerbate corruption and violence.
Download or read book The Spatial Dimension of Risk written by Hans-Detlef M?ller-Mahn and published by Routledge. This book was released on 2013 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through its exploration of the spatial dimension of risk, this book offers a brand new approach to theorizing risk, and significant improvements in how to manage, tolerate and take risks. A broad range of risks are examined, including natural hazards, climate change, political violence, and state failure. Case studies range from the Congo to Central Asia, from tsunami in Japan and civil war affected areas in Sri Lanka to avalanche hazards in Austria. In each of these cases, the authors examine the importance and role of space in the causes and differentiation of risk, in how we can conceptualize risk from a spatial perspective and in the relevance of space and locality for risk governance. This new approach - endorsed by Ragnar Löfstedt and Ortwin Renn, two of the world's leading and most prolific risk analysts - is essential reading for those charged with studying, anticipating and managing risks.
Download or read book Handbook on Social Protection and Social Development in the Global South written by Leila Patel and published by Edward Elgar Publishing. This book was released on 2023-09-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This cutting-edge Handbook argues for social protection to be situated in a wider system of social welfare and development programmes for low- and middle-income countries. Focusing on the role of citizens and communities in enhancing human development, it explores how welfare systems are unfolding in diverse contexts across the global South.
