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

Format:

Book

Author/Creator:

Prichard, Wilson, author.

Language:

English

Subjects (All):

Taxation--Ghana.

Taxation.

Taxation--Kenya.

Taxation--Ethiopia.

Public administration--Ghana.

Public administration.

Public administration--Kenya.

Public administration--Ethiopia.

Physical Description:

1 online resource (x, 297 pages) : digital, PDF file(s).

Other Title:

Taxation, Responsiveness & Accountability in Sub-Saharan Africa

Place of Publication:

Cambridge : Cambridge University Press, 2015.

Summary:

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.

Contents:

Introduction : taxation, responsiveness and accountability in developing countries

Linking taxation, responsiveness, and accountability

The extent and limits of cross-country econometric evidence

The importance of detailed country-level research

The argument of the book

Revenue, tax bargaining and the politics of development

Research strategy and methodology

Structure of the book

Statistical appendix

Linking taxation, responsiveness, and accountability: theoretical model and research strategy

The lessons of history : diverse pathways linking taxation and political change

A model of tax bargaining

Narrowing the focus and defining specific outcomes

Contextual factors affecting tax bargaining

Incorporating context and strategic interaction in the model

Conclusions

Taxation, responsiveness, and accountability in Ghana 1981-2008

The political economy of taxation in Ghana 1981-2008

Evidence of tax bargaining

The role of contextual factors

Appendix

Direct and indirect tax bargaining in Kenya 1963-2008

The political economy of taxation in Kenya

Taxation, responsiveness and accountability in Kenya

Explaining patterns of tax bargaining

The quiet politics of taxation in Ethiopia 1974-2008

The Derg and the end of the feudal state 1974-1991

Liberalization and decentralization under the EPRDF 1991-2008

The dynamics of regional government taxation

Taxation, responsiveness and accountability in contemporary Ethiopia

Explaining outcomes: political, economic and social barriers to tax bargaining

Understanding tax bargaining: complexity and contingency

Taxation, responsiveness and accountability: reviewing the evidence

Causal processes and outcomes

Contextual factors and tax bargaining

Looking forward: broader messages, policy lessons and directions for further research

A broader and more nuanced understanding of tax bargaining

From broad claims to specific policy implications

Limitations and future research.

Notes:

Title from publisher's bibliographic system (viewed on 05 Oct 2015).

Includes bibliographical references and index.

ISBN:

1-316-45229-8

1-316-45565-3

1-316-45517-3

1-316-45661-7

1-316-45757-5

1-316-45613-7

1-316-27551-5

1-316-45853-9