Show simple item record

dc.contributor.authorMoore, Mick
dc.date.accessioned2016-04-11T14:25:06Z
dc.date.available2016-04-11T14:25:06Z
dc.date.issued2015-07
dc.identifier.citationMoore, M. (2015) Tax and the Governance Dividend. ICTD Working Paper 37. Brighton: IDS.en
dc.identifier.isbn978-1-78118-247-5
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/11197
dc.descriptionThis paper was originally published in Anne Mette Kjaer, Lars Buur and Lars Engberg-Pedersen (eds) - Perspectives on Politics, Production and Public Administration in Africa - Danish Institute of International Studies, 2015. taxation; politics; public spending; tax exemptions.en
dc.description.abstractIt is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for their incomes, they will, for reasons of self-interest, be more responsive to the needs of their citizens and more likely to allow citizen representatives to share in governance. From a broad historical perspective, that argument is probably valid. The political interactions between states and citizens over tax revenues are however considerably more complicated than this. Governments can proactively use their control over the revenue collection process to divide their citizens into different, competing groups, and thereby increase governments’ own bargaining power relative to their taxpayers. This dimension of the politics of taxation systems has received relatively little attention in the substantial literature on the topic. This paper summarises and illustrates the ways in which governments can use patterns of public spending and tax exemptions to protect themselves from the potential political influence of organised taxpayers.en
dc.description.sponsorshipDfID, NORAD.en
dc.language.isoenen
dc.publisher© Copenhagen 2015, DIISen
dc.relation.ispartofseriesICTD Working Paper;37
dc.rightsTax and the Governance Dividend Mick Moore ICTD Working Paper 37 Published by Institute of Development Studies in July 2015 ISBN: 978-1-78118-247-5 This paper was originally published in Anne Mette Kjaer, Lars Buur and Lars Engberg-Pedersen (eds) Perspectives on Politics, Production and Public Administration in Africa Danish Institute of International Studies, 2015 © Copenhagen 2015, DIIS DIIS publications can be downloaded free of charge or ordered from www.diis.dk This publication is copyright, but may be reproduced by any method without fee for teaching or nonprofit purposes, but not for resale. Formal permission is required for all such uses, but normally will be granted immediately. For copying in any other circumstances, or for reuse in other publications, or for translation or adaptation, prior written permission must be obtained from the publisher and a fee may be payable. Available from: The International Centre for Tax and Development at the Institute of Development Studies, Brighton BN1 9RE, UK Tel: +44 (0) 1273 606261 Fax: +44 (0) 1273 621202 E-mail: info@ictd.ac.uk Web: www.ictd/en/publications IDS is a charitable company limited by guarantee and registered in England (No. 877338)en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectEconomic Developmenten
dc.titleTax and the Governance Dividenden
dc.typeIDS Working Paperen
dc.rights.holder© Copenhagen 2015, DIISen
dc.identifier.externalurihttp://www.ictd.ac/publication/2-working-papers/30-tax-and-the-governance-dividenden


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record