China's challenge to international tax rules and the implications for global economic governance
In: International affairs, Band 94, Heft 6, S. 1287-1307
ISSN: 0020-5850
In: International affairs, Band 94, Heft 6, S. 1287-1307
ISSN: 0020-5850
World Affairs Online
In: International affairs, Band 94, Heft 6, S. 1287-1307
ISSN: 1468-2346
In: World development: the multi-disciplinary international journal devoted to the study and promotion of world development, Band 109, S. 295-312
In: Prichard , W , Salardi , P & Segal , P 2018 , ' Taxation, non-tax revenue and democracy : New evidence using new cross-country data ' , WORLD DEVELOPMENT , vol. 109 , pp. 295-312 . https://doi.org/10.1016/j.worlddev.2018.05.014
A large body of econometric research has generated growing support for the existence of a political resource curse, but has nonetheless continued to be regularly punctuated by research contesting those conclusions. This continuing disagreement can be explained in significant part by problems associated with low-quality government revenue data: it has undermined the robustness of many existing findings, while leading other researchers to rely on alternative measures of resource income as their primary explanatory variable – a highly imperfect measures of the underlying relationship of interest. We re-examine the relationship between taxation, non-tax revenue and democracy by employing dramatically improved data developed specifically for this research. We find the strongest evidence to date of a political resource curse, and provide evidence about the specific details of the underlying relationship: (i) natural resource wealth is anti-democratic, rather than merely stabilizing; (ii) it is driven primarily by changes in the composition of government revenue; (iii) it is best understood as a long-term relationship, rather than short-term changes in resource wealth being quickly translated into major political changes; and (iv) it is driven primarily by oil wealth, rather than mineral wealth, because governments are comparatively effective at translating oil wealth into the government revenues that drive the political resource curse.
BASE
In: African Arguments
Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax collectors, civil society activists, journalists and foreign aid donors in Africa today. Tax has become viewed as central to African development. Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent's tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of 'informal' local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies. The eBook editions of this book are available open access under a CC BY-NC 3.0 licence on bloomsburycollections.com.
In: African affairs: the journal of the Royal African Society, Band 118, Heft 471, S. 259-284
ISSN: 1468-2621
In: Journal of borderlands studies, Band 36, Heft 1, S. 77-97
ISSN: 2159-1229
In: ICTD Working paper 74
SSRN
Working paper
In: Journal of international development: the journal of the Development Studies Association, Band 30, Heft 2, S. 345-364
ISSN: 1099-1328
AbstractHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected states since 1980. This medium‐N trend analysis provides greater insight into the relationship between tax revenue performance over time and the characteristics of the conflicts in question. Offering detailed snapshots of tax experiences prior to, during and after conflict, this paper provides an empirical counterpoint to theories about the role of taxation in war making and state building. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.
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