Taxation and Development
84 Pages Posted: 1 Feb 2013
Date Written: January 2013
The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.
Keywords: State Capacity, Taxation
JEL Classification: H11, H20, O17, O43
Suggested Citation: Suggested Citation