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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 Revenue Mobilisation in Developing Countries: Issues and Challenges

Tax Revenue Mobilisation in Developing Countries: Issues and Challenges

  Abstract In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits…
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Perspectives on Politics, Production and Public Administration in Africa

Perspectives on Politics, Production and Public Administration in Africa

  Summary In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book 'Perspectives on…
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Structural power in comparative political economy: perspectives from policy formulation in Latin America

Structural power in comparative political economy: perspectives from policy formulation in Latin America

  Abstract Structural power is a critical variable that merits more extensive and more explicit attention in Latin American political economy and in comparative politics more broadly. Assessing…
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The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone

The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone

    Abstract Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because…
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Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

  Description 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…
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