Taxation, responsiveness, and accountability in Sub-Saharan Africa : the dynamics of tax bargaining /

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 a...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Prichard, Wilson (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Cambridge University Press, 2015.
Temas:
Taxation > Ghana.
Taxation > Kenya.
Taxation > Ethiopia.
Public administration > Ghana.
Public administration > Kenya.
Public administration > Ethiopia.
Impôt > Ghāna.
Impôt > Kenya.
Impôt > Éthiopie.
Administration publique (Science) > Ghāna.
Administration publique (Science) > Kenya.
Administration publique (Science) > Éthiopie.
BUSINESS & ECONOMICS > Public Finance.
Public administration
Taxation
Ethiopia
Ghana
Kenya
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Introduction: taxation, responsiveness and accountability in developing countries
  • Linking taxation, responsiveness, and accountability
  • The extent and limits of cross-country econometric evidence
  • The importance of detailed country-level research
  • The argument of the book
  • Revenue, tax bargaining and the politics of development
  • Research strategy and methodology
  • Structure of the book
  • Statistical appendix
  • Linking taxation, responsiveness, and accountability: theoretical model and research strategy
  • The lessons of history: diverse pathways linking taxation and political change
  • A model of tax bargaining
  • Narrowing the focus and defining specific outcomes
  • Contextual factors affecting tax bargaining
  • Incorporating context and strategic interaction in the model
  • Conclusions
  • Taxation, responsiveness, and accountability in Ghana 1981-2008
  • The political economy of taxation in Ghana 1981-2008
  • Evidence of tax bargaining
  • The role of contextual factors
  • Conclusions
  • Appendix
  • Direct and indirect tax bargaining in Kenya 1963-2008
  • The political economy of taxation in Kenya
  • Taxation, responsiveness and accountability in Kenya
  • Explaining patterns of tax bargaining
  • Conclusions
  • Appendix
  • The quiet politics of taxation in Ethiopia 1974-2008
  • The Derg and the end of the feudal state 1974-1991
  • Liberalization and decentralization under the EPRDF 1991-2008
  • The dynamics of regional government taxation
  • Taxation, responsiveness and accountability in contemporary Ethiopia
  • Explaining outcomes: political, economic and social barriers to tax bargaining
  • Conclusions
  • Appendix
  • Understanding tax bargaining: complexity and contingency
  • Taxation, responsiveness and accountability: reviewing the evidence
  • Causal processes and outcomes
  • Contextual factors and tax bargaining
  • Conclusions
  • Looking forward: broader messages, policy lessons and directions for further research
  • A broader and more nuanced understanding of tax bargaining
  • From broad claims to specific policy implications
  • Limitations and future research.

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