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Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point / Vitor Gaspar, Laura Jaramillo, Philippe Wingender.
- Format:
- Book
- Government document
- Author/Creator:
- Gaspar, Vitor.
- Series:
- IMF Working Papers; Working Paper ; No. 2016/233
- IMF Working Papers
- Language:
- English
- Subjects (All):
- Taxation--United States.
- Taxation.
- United States--Economic conditions.
- United States.
- Physical Description:
- 1 online resource (34 pages) : color illustrations.
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2016.
- Summary:
- An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership.
- Notes:
- Includes bibliographical references.
- Description based on online resource; title from PDF title page (ebrary, viewed December 30, 2016).
- ISBN:
- 9781475558166
- 1475558163
- 9781475558395
- 1475558392
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