Taxation, responsiveness and accountability in Sub-Saharan Africa: the dynamics of tax bargaining
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2015
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Zusammenfassung: | This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries |
| Beschreibung: | x, 297 Seiten |
| ISBN: | 9781107110861 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV043654276 | ||
| 003 | DE-604 | ||
| 005 | 20170515 | ||
| 007 | t | ||
| 008 | 160704s2015 |||| 00||| eng d | ||
| 020 | |a 9781107110861 |9 978-1-107-11086-1 | ||
| 035 | |a (OCoLC)931966857 | ||
| 035 | |a (DE-599)BVBBV043654276 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-703 |a DE-473 | ||
| 082 | 0 | |a 336.200967 | |
| 084 | |a QG 720 |0 (DE-625)141514: |2 rvk | ||
| 084 | |a QL 470 |0 (DE-625)141729: |2 rvk | ||
| 100 | 1 | |a Prichard, Wilson |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Taxation, responsiveness and accountability in Sub-Saharan Africa |b the dynamics of tax bargaining |c Wilson Prichard, University of Toronto |
| 264 | 1 | |a Cambridge |b Cambridge University Press |c 2015 | |
| 300 | |a x, 297 Seiten | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 520 | |a This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries | ||
| 648 | 7 | |a Geschichte 1963-2010 |2 gnd |9 rswk-swf | |
| 650 | 0 | 7 | |a Steuerverwaltung |0 (DE-588)4183231-0 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Kenia |0 (DE-588)4030236-2 |2 gnd |9 rswk-swf | |
| 651 | 7 | |a Ghana |0 (DE-588)4020949-0 |2 gnd |9 rswk-swf | |
| 651 | 7 | |a Äthiopien |0 (DE-588)4000639-6 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a Äthiopien |0 (DE-588)4000639-6 |D g |
| 689 | 0 | 1 | |a Ghana |0 (DE-588)4020949-0 |D g |
| 689 | 0 | 2 | |a Kenia |0 (DE-588)4030236-2 |D g |
| 689 | 0 | 3 | |a Steuerverwaltung |0 (DE-588)4183231-0 |D s |
| 689 | 0 | 4 | |a Geschichte 1963-2010 |A z |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 856 | 4 | 2 | |m Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |3 Klappentext |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-029067808 | |
Datensatz im Suchindex
| _version_ | 1806959145211920384 |
|---|---|
| adam_text |
Contents
P
List of figures page vii
List of tables viii
List of abbreviations ix
1 Introduction: taxation, responsiveness and
accountability in developing countries 1
1.1 Linking taxation, responsiveness and accountability 4
1.2 The extent and limits of cross-country econometric evidence 8
1.3 The importance of detailed country-level research 24
1A The argument of the book 28
1.5 Revenue, tax bargaining and the politics of development 31
1.6 Research strategy and methodology 35
1.7 Structure of the book 43
Statistical appendix 43
2 Linking taxation, responsiveness and accountability:
theoretical model and research strategy 48
2.1 The lessons of history: diverse pathways linking taxation and
political change 49
2.2 A model of tax bargaining 54
2.3 Narrowing the focus and defining specific outcomes 62
2.4 Contextual factors affecting tax bargaining 68
2.5 Incorporating context and strategic interaction in the model 77
2.6 Conclusions 81
3 Taxation, responsiveness and accountability in Ghana,
1981-2008 83
3.1 The political economy of taxation in Ghana, 1981- 2008 84
3.2 Evidence of tax bargaining 97
3.3 The role of contextual factors 111
3.4 Conclusions 116
Appendix 117
4 Direct and indirect tax bargaining in Kenya, 1963-2008 119
4.1 The political economy of taxation in Kenya 120
4.2 Taxation, responsiveness and accountability in Kenya 137
4.3 Explaining patterns of tax bargaining 146
v
VI
Contents
4.4 Conclusions 157
Appendix 158
5 The quiet politics of taxation in Ethiopia, 1974-2008 160
5.1 The Derg and the end of the feudal state, 1974-1991 162
5.2 Liberalization and decentralization under the EPRDF,
1991-2008 169
5.3 The dynamics of regional government taxation 185
5.4 Taxation, responsiveness and accountability in contemporary
Ethiopia 189
5.5 Explaining outcomes: political, economic and social barriers to
tax bargaining 199
5.6 Conclusions 208
Appendix 210
6 Understanding tax bargaining: complexity and
contingency 212
6.1 Taxation, responsiveness and accountability: reviewing the
evidence 2 12
6.2 Causal processes and outcomes 217
6.3 Contextual factors and tax bargaining 223
6.4 Conclusions 246
7 Looking forward: broader messages, policy lessons and
directions for further research 248
7.1 A broader and more nuanced understanding of tax bargaining 249
7.2 From broad claims to specific policy implications 25 1
7.3 Limitations and future research 261
Key interviews 267
References 272
Index 293
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 developing
countries. However, while intuitively attractive, surprisingly little research
has captured the reality and complexity of this relationship in practice.
This book provides the most complete treatment of the connections
between taxation and accountability in developing countries, providing
both new evidence and an invaluable starting point for future research.
Drawing on cross-country econometric evidence and detailed case studies
from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance
on taxation has, in fact, increased responsiveness and accountability by
expanding the political power wielded by taxpayers. Critically, however,
processes of tax bargaining have been highly varied, frequently long term
and contextually contingent. Capturing this diversity provides novel
insight into politics in developing countries and how tax reform can be
designed to encourage broader governance gains.
WILSON PR ICH A R D is an assistant professor in the Department
of Political Science and Munk School of Global Affairs at the University of
Toronto, Research Fellow at the Institute of Development Studies, United
Kingdom, and Research Director of the International Centre for Tax and
Development. He works closely with national governments, civil society
groups and international organizations on strategies to strengthen tax
reform and encourage state-society tax bargaining and the expansion of
accountability.
ISBN 978-1-107-11086-1 |
| any_adam_object | 1 |
| author | Prichard, Wilson |
| author_facet | Prichard, Wilson |
| author_role | aut |
| author_sort | Prichard, Wilson |
| author_variant | w p wp |
| building | Verbundindex |
| bvnumber | BV043654276 |
| classification_rvk | QG 720 QL 470 |
| ctrlnum | (OCoLC)931966857 (DE-599)BVBBV043654276 |
| dewey-full | 336.200967 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.200967 |
| dewey-search | 336.200967 |
| dewey-sort | 3336.200967 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| era | Geschichte 1963-2010 gnd |
| era_facet | Geschichte 1963-2010 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV043654276</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170515</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">160704s2015 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781107110861</subfield><subfield code="9">978-1-107-11086-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)931966857</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV043654276</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-473</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.200967</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QG 720</subfield><subfield code="0">(DE-625)141514:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 470</subfield><subfield code="0">(DE-625)141729:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Prichard, Wilson</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation, responsiveness and accountability in Sub-Saharan Africa</subfield><subfield code="b">the dynamics of tax bargaining</subfield><subfield code="c">Wilson Prichard, University of Toronto</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge</subfield><subfield code="b">Cambridge University Press</subfield><subfield code="c">2015</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">x, 297 Seiten</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries</subfield></datafield><datafield tag="648" ind1=" " ind2="7"><subfield code="a">Geschichte 1963-2010</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Kenia</subfield><subfield code="0">(DE-588)4030236-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Ghana</subfield><subfield code="0">(DE-588)4020949-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Äthiopien</subfield><subfield code="0">(DE-588)4000639-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Äthiopien</subfield><subfield code="0">(DE-588)4000639-6</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Ghana</subfield><subfield code="0">(DE-588)4020949-0</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Kenia</subfield><subfield code="0">(DE-588)4030236-2</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Steuerverwaltung</subfield><subfield code="0">(DE-588)4183231-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Geschichte 1963-2010</subfield><subfield code="A">z</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Klappentext</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029067808</subfield></datafield></record></collection> |
| geographic | Kenia (DE-588)4030236-2 gnd Ghana (DE-588)4020949-0 gnd Äthiopien (DE-588)4000639-6 gnd |
| geographic_facet | Kenia Ghana Äthiopien |
| id | DE-604.BV043654276 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-10T00:42:07Z |
| institution | BVB |
| isbn | 9781107110861 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029067808 |
| oclc_num | 931966857 |
| open_access_boolean | |
| owner | DE-703 DE-473 DE-BY-UBG |
| owner_facet | DE-703 DE-473 DE-BY-UBG |
| physical | x, 297 Seiten |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | Cambridge University Press |
| record_format | marc |
| spelling | Prichard, Wilson Verfasser aut Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining Wilson Prichard, University of Toronto Cambridge Cambridge University Press 2015 x, 297 Seiten txt rdacontent n rdamedia nc rdacarrier This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries Geschichte 1963-2010 gnd rswk-swf Steuerverwaltung (DE-588)4183231-0 gnd rswk-swf Kenia (DE-588)4030236-2 gnd rswk-swf Ghana (DE-588)4020949-0 gnd rswk-swf Äthiopien (DE-588)4000639-6 gnd rswk-swf Äthiopien (DE-588)4000639-6 g Ghana (DE-588)4020949-0 g Kenia (DE-588)4030236-2 g Steuerverwaltung (DE-588)4183231-0 s Geschichte 1963-2010 z DE-604 Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Bayreuth - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Prichard, Wilson Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining Steuerverwaltung (DE-588)4183231-0 gnd |
| subject_GND | (DE-588)4183231-0 (DE-588)4030236-2 (DE-588)4020949-0 (DE-588)4000639-6 |
| title | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining |
| title_auth | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining |
| title_exact_search | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining |
| title_full | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining Wilson Prichard, University of Toronto |
| title_fullStr | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining Wilson Prichard, University of Toronto |
| title_full_unstemmed | Taxation, responsiveness and accountability in Sub-Saharan Africa the dynamics of tax bargaining Wilson Prichard, University of Toronto |
| title_short | Taxation, responsiveness and accountability in Sub-Saharan Africa |
| title_sort | taxation responsiveness and accountability in sub saharan africa the dynamics of tax bargaining |
| title_sub | the dynamics of tax bargaining |
| topic | Steuerverwaltung (DE-588)4183231-0 gnd |
| topic_facet | Steuerverwaltung Kenia Ghana Äthiopien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029067808&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT prichardwilson taxationresponsivenessandaccountabilityinsubsaharanafricathedynamicsoftaxbargaining |