The politics of taxation and tax reform in times of crisis: Covid-19 and attitudes towards taxation in Sierra Leone
In: The journal of development studies
ISSN: 1743-9140
In: The journal of development studies
ISSN: 1743-9140
World Affairs Online
In: The journal of development studies, Band 60, Heft 2, S. 196-216
ISSN: 1743-9140
In: African affairs: the journal of the Royal African Society, Band 118, Heft 471, S. 259-284
ISSN: 0001-9909
World Affairs Online
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: 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.
In: ICTD Working Paper 70
SSRN
Working paper
In: ICTD Working Paper 66
SSRN
Working paper
In: World development: the multi-disciplinary international journal devoted to the study and promotion of world development, Band 80, S. 48-60
In: British journal of political science, Band 48, Heft 2, S. 427-457
ISSN: 1469-2112
Studies of political budget cycles in developing countries have generally sought to inform understanding of short-term fiscal dynamics, but can also offer unique insight into broader political dynamics in developing countries. This article correspondingly employs markedly improved data in order to study the impact of elections on tax collection, and draw broader lessons. It shows that while electionsas a grouphave had no significant effect on tax collection, the subset ofcompetitive electionshas had a significant negative impact on pre-election tax collection; while this effect appears to be largest where incumbents are particularly unpopular. This provides powerful evidence that the impact of elections on political incentives in developing countries is conditioned by the existence of an electorally competitive opposition, while offering preliminary evidence that popular resistance to taxation by unpopular governments may be an important means by which taxpayers may generate pressure for improved governance.
In: The journal of development studies: JDS, Band 52, Heft 12, S. 1704-1721
ISSN: 0022-0388