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dc.contributor.authorPrichard, Wilson
dc.date.accessioned2011-05-23T14:03:51Z
dc.date.available2011-05-23T14:03:51Z
dc.date.issued2010-09
dc.identifier.citationPrichard, W (2010) 'Taxation and State Building: Towards a Governance Focused Tax Reform Agenda', IDS Working Paper 341, Brighton: IDSen_GB
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/908
dc.description.abstractTaxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. Recent research has begun to focus on this broader relationship between taxation and state building, but the analysis has frequently remained relatively theoretical and abstract. This paper seeks to chart new territory by translating the findings of existing research into a practical agenda for action, focusing on the specific measures that governments, with the support of development partners, could be taking to strengthen the state building role of taxation. In short, this paper seeks to outline the core elements of a governance focused tax reform agenda.en_GB
dc.language.isoenen_GB
dc.publisherInstitute of Development Studies (UK)en_GB
dc.relation.ispartofseriesIDS Working Paper;341
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen_GB
dc.subjectGovernanceen_GB
dc.subjectFinanceen_GB
dc.titleTaxation and state building: towards a governance focused tax reform agendaen_GB
dc.typeIDS Working Paperen_GB
dc.rights.holderInstitute of Development Studiesen_GB
dc.identifier.externalurihttp://www.ntd.co.uk/idsbookshop/details.asp?id=1172en_GB
dc.identifier.blds309493


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