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

著者

• Prichard, Wilson

書誌事項

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

Wilson Prichard

Cambridge University Press, 2015

注記

Includes bibliographical references (p.272-292) and index

内容説明・目次

内容説明

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 and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

目次

• 1. Introduction: taxation, responsiveness and accountability in developing countries
• 2. Linking taxation, responsiveness, and accountability: theoretical model and research strategy
• 3. Taxation, responsiveness, and accountability in Ghana, 1981-2008
• 4. Direct and indirect tax bargaining in Kenya, 1963-2008
• 5. The quiet politics of taxation in Ethiopia, 1974-2008
• 6. Understanding tax bargaining: complexity and contingency
• 7. Looking forward: broader messages, policy lessons and directions for future research
• Appendix 1. List of key interviews.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB21951522
• ISBN:
  • 9781107110861
• LCCN: 2015027738
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Cambridge
• ページ数/冊数: x, 297 p.
• 大きさ: 24 cm
• 分類:
  • LCC : HJ3021
  • DC23 : 336.200967
• 件名:
  • LCSH : Taxation -- Ghana
  • LCSH : Taxation -- Kenya
  • LCSH : Taxation -- Ethiopia
  • LCSH : Public administration -- Ghana
  • LCSH : Public administration -- Kenya
  • LCSH : Public administration -- Ethiopia