Taxation and Development

Taxation and Development

The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature a...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Besley, Timothy, Persson, Torsten
Format: Buchkapitel
Sprache:eng
Schlagworte:
Administration and compliance
Development
Fiscal capacity
Macroeconomics
Political economy
Public finance
Revenue authorities
Taxation
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Beschreibung
Zusammenfassung:The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.
ISSN:1573-4420
DOI:10.1016/B978-0-444-53759-1.00002-9