Taxation and Development
2013 (English)In: Handbook of public economics / [ed] Alan J. Auerbach, Raj Chetty, Martin Feldstein, Emmanuel Saez, Amsterdam: Elsevier, 2013, 51-110 p.Chapter in book (Refereed)
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.
Place, publisher, year, edition, pages
Amsterdam: Elsevier, 2013. 51-110 p.
, Handbooks in Economics, ISSN 0169-7218 ; 5
Fiscal capacity, Taxation, Development, Administration and compliance, Revenue authorities
Economics and Business
IdentifiersURN: urn:nbn:se:su:diva-96129DOI: 10.1016/B978-0-444-53759-1.00002-9ISI: 000325252400004ISBN: 978-0-444-53760-7OAI: oai:DiVA.org:su-96129DiVA: diva2:663828