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The Political Economy of Taxation and Tax Reform in Developing Countries

Jonathan Di John

No RP2006-74, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Economic development; History of finance; Economic power; Public administration; Taxation (search for similar items in EconPapers)
Date: 2006
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Citations: View citations in EconPapers (40)

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