Taxation and State-Building in Developing Countries

Capacity and Consent
Erscheinungsjahr 2010
ISBN: 978-0-521-88815-8
Verlag: Cambridge University Press

Buch, Englisch, 304 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 653 g

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.

Autoren/Hrsg.

Brautigam, Deborah

Fjeldstad, Odd-Helge

Moore, Mick

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Internationale Beziehungen Konflikt- und Friedensforschung, Rüstungskontrolle, Abrüstung
• Interdisziplinäres Wissenschaften Wissenschaften Interdisziplinär Friedens- und Konfliktforschung
• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein Politische Methodenlehre
• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein Politikberatung
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

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.

Über Autor(innen)

Fjeldstad, Odd-Helge
Mick Moore is Professorial Fellow in the Institute of Development Studies and Director of the Centre for the Future State at the University of Sussex.

Brautigam, Deborah
Deborah Brautigam is Associate Professor at American University, Washington D.C.

Moore, Mick
Odd-Helge Fjeldstad is Research Director at the Chr. Michelsen Institute, Norway and Director of the U4 Anti-Corruption Resource Centre.