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JDS Special Section on the Politics of Taxation

JDS Special Section on the Politics of Taxation

The latest issue of the Journal of Development Studies includes a special section on the politics of taxation, with several articles by ICTD researchers. The Politics of Taxation: Introduction to…
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    • Political-Economy-of-Tax-Reform
Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Abstract The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us…
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    • Political-Economy-of-Tax-Reform
To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

  Summary This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that…
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    • Tax-Compliance
New Challenges and New Roles. Development Financing in the 21st Century

New Challenges and New Roles. Development Financing in the 21st Century

Summary The multilateral development finance world has evolved dramatically since the World Bank and the International Monetary Fund were established 70 years ago, and continues to change at an…
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Taxation and State-Building in Developing Countries: Capacity and Consent

Taxation and State-Building in Developing Countries: Capacity and Consent

  Summary 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…
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    • International-Tax
Foreign Advice and Tax Policy in Developing Countries

Foreign Advice and Tax Policy in Developing Countries

  Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not…
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Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland

Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland

  For years, studies of state formation in early and medieval Europe have argued that the modern, representative state emerged as the result of negotiations between autocratic governments in need of…
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Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

  Summary How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity…
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Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

  Description Inequality and taxation are fundamental problems of modern times. How and when can democracies tax economic elites? This book develops a theoretical framework that refines and…
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    • Tax-and-Inequality
Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

  Abstract We contribute to research on inequality and world top incomes by presenting the first calculations of Chilean top income shares and effective tax rates using individual tax return…
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    • Tax-and-Inequality
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