Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/63561
Authors: 
Di John, Jonathan
Year of Publication: 
2006
Series/Report no.: 
Research Paper, UNU-WIDER, United Nations University (UNU) 2006/74
Abstract: 
Taxation provides one of the principal lenses in measuring state capacity, state formation and power relations in a society. This paper critically examines three main approaches (economic, administrative and political economy) to understanding taxation. It also examines differences in tax composition across middle-income developing regions and finds that Latin American economies tax upper income groups much less than in East Asia and Eastern Europe, and explores the political economy and policy implications of these differences. The paper also examines issues of tax reform in low income/post-war economies and explores the problem that capital flight poses for less developed countries. – taxation ; tax reform ; political economy ; state capacity ; developing countries
JEL: 
E62
H20
H24
O20
ISBN: 
9291908525
Document Type: 
Working Paper

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