Fiscal Policy, State Building and Economic Development

WIDER Working Paper 2018/5

15 Pages Posted: 30 Jan 2018

See all articles by Tony Addison

Tony Addison

United Nations University

Miguel Niño‐Zarazúa

UNU-WIDER

Jukka Pirttila

United Nations - World Institute for Development Economics Research (UNU/WIDER); Tampere University of Technology

Date Written: January 22, 2018

Abstract

This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are relevant issues, considering that the Millennium Development Goals (MDGs) and now the Sustainable Development Goals (SDGs) have placed fiscal policy, and tax policy and revenue mobilization in particular, at the centre of national and international development efforts. Delivering on the SDGs will require a level of state revenue mobilization capacity in many ways unprecedented in the history of development policy.

Keywords: Tax policy, economic development, developing countries

JEL Classification: H23; H26; N40; N50; O23; P16

Suggested Citation

Addison, Tony and Nino-Zarazua, Miguel and Pirttila, Jukka, Fiscal Policy, State Building and Economic Development (January 22, 2018). WIDER Working Paper 2018/5. Available at SSRN: https://ssrn.com/abstract=3107165 or http://dx.doi.org/10.2139/ssrn.3107165

Tony Addison

United Nations University ( email )

Katajanokanlaituri 6B
Helsinki, FIN-00160
Finland

Miguel Nino-Zarazua (Contact Author)

UNU-WIDER ( email )

Katajanokanlaituri 6B
Helsinki, FIN-00160
Finland
+ 358 9 615 9911 (Phone)
+ 358 9 61599 333 (Fax)

HOME PAGE: http://www.wider.unu.edu/aboutus/people/resident-researchers/en_GB/nino-zarazua-miguel/

Jukka Pirttila

United Nations - World Institute for Development Economics Research (UNU/WIDER) ( email )

Katajanokanlaituri 6B
Helsinki, FIN-00160
Finland

Tampere University of Technology ( email )

P.O. 541, Korkeakoulunkatu 8 (Festia building)
Tampere, FI-33101
Finland

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