Taxation and State-Building in Developing Countries (eBook, PDF)

Capacity and Consent
Redaktion: Brautigam, Deborah

• Format: PDF

Produktbeschreibung

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.

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 10. Januar 2008
• Englisch
• ISBN-13: 9780511373312
• Artikelnr.: 38203485

Inhaltsangabe

1. Introduction: taxation and state-building in developing countries
Deborah Bräutigam; 2. Between coercion and contract: competing narratives
on taxation and governance Mick Moore; 3. Capacity, consent and tax
collection in post-communist states Gerald M. Easter; 4. Taxation and
coercion in rural China Thomas P. Bernstein and Xiaobo Lü; 5. Mass taxation
and state-society relations in East Africa Odd-Helge Fjeldstad and Ole
Therkildsen; 6. Contingent capacity: export taxation and state-building in
Mauritius Deborah Bräutigam; 7. Tax bargaining and nitrate exports: Chile
1880-1930 Carmenza Gallo; 8. Associational taxation: a pathway into the
informal sector? Anuradha Joshi and Joseph Ayee; 9. Rethinking
institutional capacity and tax regimes: the case of the sino-foreign salt
inspectorate in republican China Julia Strauss; 10. Tax reform and
state-building in a globalised world Odd-Helge Fjeldstad and Mick Moore.