Home » Geopolitics » Strategic Taxation

Strategic Taxation

★★★★★
★★★★★
€76.99
€77.99 Sale €76.99
A01=Lucy E. S. Martin
Age Group_Uncategorized
Age Group_Uncategorized
Author_Lucy E. S. Martin
automatic-update
Category1=Non-Fiction
Category=JPA
Category=JPB
Category=JPSL
Category=KFFD
COP=United States
Delivery_Delivery within 10-20 working days
eq_business-finance-law
eq_isMigrated=2
eq_non-fiction
eq_society-politics
Language_English
PA=Available
Price_€50 to €100
PS=Active
softlaunch

Product details

  • ISBN 9780197672631
  • Weight: 463g
  • Dimensions: 156 x 235mm
  • Publication Date: 21 Nov 2023
  • Publisher: Oxford University Press Inc
  • Publication City/Country: US
  • Product Form: Hardback
  • Language: English
Delivery/Collection within 10-20 working days

Our Delivery Time Frames Explained
2-4 Working Days: Available in-stock

10-20 Working Days: On Backorder

Will Deliver When Available: On Pre-Order or Reprinting

We ship your order once all items have arrived at our warehouse and are processed. Need those 2-4 day shipping items sooner? Just place a separate order for them!

Description
Across the developing world, governments still lack the fiscal capacity to fund critical public goods, alleviate poverty, and invest in economic development. Yet, we know little about how to effectively build strong states in these settings. This book develops and tests a new theory to explain why fiscal capacity in African states is low. Drawing on work in psychology and behavioral economics, this book argues that taxation leads citizens to demand more from leaders as they seek to recover lost income from taxation. It then argues that governments' willingness to tax will depend on the extent to which they can satisfy citizens' demands while maintaining rent extraction. Rent-seeking leaders of low-capacity states will strategically underinvest in fiscal capacity in order to avoid the higher demands they face under taxation. Contrary to many existing theories, Martin shows that this can actually lead to lower taxation in democracies compared to autocracies, as citizen accountability demands pose a bigger threat to rulers. The book uses multiple empirical approaches to test the theory. Laboratory experiments in Uganda and Ghana, combined with Afrobarometer data, demonstrate that taxation increases citizens' demands on leaders. Global cross-national panel data show that democracy can actually lead to lower taxation in low-capacity states. When taxation is sustainable, however, it is associated with better governance. Case studies in Uganda, based on the author's own fieldwork and original survey data, provide additional support for the theory. These findings provide new framework for understanding the challenges to building state capacity, especially fiscal capacity, in modern developing countries.
About Lucy E. S. Martin
Lucy Martin is Assistant Professor of Political Science at the University of North Carolina, Chapel Hill. Her research focuses on the ways in which taxation affects statebuilding and state-society relations in modern developing countries. She has published in the American Journal of Political Science, the Journal of Politics, Political Behavior, the Review of International Organizations, and the Journal of Experimental Political Science.