Strategic Taxation

Fiscal Capacity and Accountability in African States

Paperback Engels 2023 9780197672648
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This book explains how and when developing countries will increase taxation to fund state development. Taxation fundamentally changes the relationship between governments and citizens, leading citizens to increase the demands they place on government. While this can lead governments to decrease corruption and increase public goods, it can also lead governments to strategically underinvest in state capacity and to lower taxation in order to reduce citizens' demands. The book shows that low-capacity democracies are particularly prone to low taxation.

Specificaties

ISBN13:9780197672648
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:232
Uitgever:OUP USA

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          Strategic Taxation