Show simple item record

dc.contributor.authorvon Haldenwang, Christian
dc.contributor.authorvon Schiller, Armin
dc.date.accessioned2018-08-20T09:48:26Z
dc.date.available2018-08-20T09:48:26Z
dc.date.issued2016-05-12
dc.identifier.citationvon Haldenwang, C. and von Schiller, A. (2016) The Politics of Taxation: Introduction to the Special Section, The Journal of Development Studies, Volume 52, 2016 - Issue 12: The Politics of Taxationen
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14009
dc.description.abstractDomestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more determined action to combat tax evasion and avoidance. Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax reforms has proven to be a challenging task for many governments. This special section provides new evidence on the political factors determining taxation in developing countries. The articles gathered here address two distinct yet related questions: first, which factors shape long-term taxation patterns and why are these patterns so difficult to change even when they prove to be dysfunctional in many ways? Second, which factors determine the fate of specific tax reforms? Evidence from case studies covering six countries is complemented by a statistical analysis of factors influencing revenue vulnerability in the face of external shocks.en
dc.language.isoenen
dc.publisherTaylor and Francisen
dc.relation.ispartofseriesThe Journal of Development Studies;Volume 52, Issue 12
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectGovernanceen
dc.titleThe Politics of Taxation: Introduction to the Special Sectionen
dc.typeArticleen
dc.rights.holder© 2016 Taylor and Francisen
dc.identifier.externalurihttps://www.tandfonline.com/doi/abs/10.1080/00220388.2016.1153075en
dc.identifier.teamGovernanceen
dc.identifier.doi10.1080/00220388.2016.1153075
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectDefault projecten
rioxxterms.versionVoRen
rioxxterms.versionofrecordhttps://doi.org/10.1080/00220388.2016.1153075en
rioxxterms.funder.projectd218e59e-c0fb-4cb3-8a07-92a57da72cd1en


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record