How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions

GIGA Working Paper No 172

28 Pages Posted: 24 Aug 2012

See all articles by Christian von Soest

Christian von Soest

GIGA German Institute of Global and Area Studies

Karsten Bechle

affiliation not provided to SSRN

Nina Korte

affiliation not provided to SSRN

Multiple version iconThere are 2 versions of this paper

Date Written: July 1, 2011

Abstract

Neopatrimonialism is a concept that has predominately been applied to describe governance in sub‐Saharan Africa. Recently, though, it has also been used to describe states from other world regions. However, scholars have rarely attempted to systematically compare neopatrimonial rule in different regional settings. This paper aims to narrow this gap by examining the effect of neopatrimonialism on the tax administration as a core state function in six countries from three different world regions: Argentina, Venezuela, Indonesia, the Philippines, Kenya and Zambia. We conclude that neopatrimonialism is a valuable concept for comparative area studies with the potential to foster dialogue on the “state in operation” across the regional divide. However, several indicators are more valid for some world regions than for others. We find that there is no systematic relationship between neopatrimonial trajectories and the strength of tax administration. Individual actor decisions influence the outcomes of neopatrimonialism substantially.

Keywords: neopatrimonialism, governance, institutions, Argentina, Venezuela, Indonesia, Philippines, Kenya, Zambia

Suggested Citation

von Soest, Christian and Bechle, Karsten and Korte, Nina, How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions (July 1, 2011). GIGA Working Paper No 172. Available at SSRN: https://ssrn.com/abstract=2134882 or http://dx.doi.org/10.2139/ssrn.2134882

Christian Von Soest (Contact Author)

GIGA German Institute of Global and Area Studies ( email )

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HOME PAGE: http://staff.giga-hamburg.de/soest

Karsten Bechle

affiliation not provided to SSRN ( email )

Nina Korte

affiliation not provided to SSRN ( email )

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