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dc.contributor.authorHassan, Mirza
dc.contributor.authorPrichard, Wilson
dc.date.accessioned2018-05-01T09:28:02Z
dc.date.available2018-05-01T09:28:02Z
dc.date.issued2016-05-12
dc.identifier.citationHassan, M. and Prichard, W. (2016) The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform, The Journal of Development Studies, 2016 Vol. 52, No. 12, 1704–1721en
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/13681
dc.description.abstractThis paper explains the persistence of a tax system characterised by low revenue collection and extensive informality in Bangladesh. It combines analysis of long-term formal and informal institutions and of micro-level incentives shaping negotiation of short-term reform. The system is unusually informal, discretionary, and corrupt, but remains resistant to change because it delivers low and predictable tax rates to business, extensive opportunities for corruption to the tax administration, and an important vehicle for fundraising by political leaders and rent distribution to their elite supporters. We then explore the dynamics of micro-level reform and external pressure within the constraints of this overarching political bargain.en
dc.language.isoenen
dc.publisherTaylor and Francisen
dc.relation.ispartofseriesThe Journal of Development Studies;Vol 52
dc.rights© 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.en
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/en
dc.subjectGovernanceen
dc.titleThe Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reformen
dc.typeArticleen
dc.rights.holderTaylor and Francisen
dc.identifier.externalurihttps://www.tandfonline.com/doi/full/10.1080/00220388.2016.1153072en
dc.identifier.teamGovernanceen
dc.identifier.doi10.1080/00220388.2016.1153072
dcterms.coverageBangladesh
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionNAen
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


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© 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.
Except where otherwise noted, this item's license is described as © 2016 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way.