Taxation, responsiveness, and accountability in Sub-Saharan Africa: the dynamics of tax bargaining
Introduction: taxation, responsiveness and accountability in developing countries --Linking taxation, responsiveness, and accountability --The extent and limits of cross-country econometric evidence --The importance of detailed country-level research --The argument of the book --Revenue, tax bargaining and the politics of development --Research strategy and methodology --Structure of the book --Statistical appendix --Linking taxation, responsiveness, and accountability: theoretical model and research strategy --The lessons of history: diverse pathways linking taxation and political change --A model of tax bargaining --Narrowing the focus and defining specific outcomes --Contextual factors affecting tax bargaining --Incorporating context and strategic interaction in the model --Conclusions --Taxation, responsiveness, and accountability in Ghana 1981-2008 --The political economy of taxation in Ghana 1981-2008 --Evidence of tax bargaining --The role of contextual factors --Conclusions --Appendix --Direct and indirect tax bargaining in Kenya 1963-2008 --The political economy of taxation in Kenya --Taxation, responsiveness and accountability in Kenya --Explaining patterns of tax bargaining --Conclusions --Appendix --The quiet politics of taxation in Ethiopia 1974-2008 --The Derg and the end of the feudal state 1974-1991 --Liberalization and decentralization under the EPRDF 1991-2008 --The dynamics of regional government taxation --Taxation, responsiveness and accountability in contemporary Ethiopia --Explaining outcomes: political, economic and social barriers to tax bargaining --Conclusions --Appendix --Understanding tax bargaining: complexity and contingency --Taxation, responsiveness and accountability: reviewing the evidence --Causal processes and outcomes --Contextual factors and tax bargaining --Conclusions --Looking forward: broader messages, policy lessons and directions for further research --A broader and more nuanced understanding of tax bargaining --From broad claims to specific policy implications --Limitations and future research.