Taxation and Development

Torsten Persson () and Timothy Besley

No 9307, CEPR Discussion Papers from Centre for Economic Policy Research

Abstract: The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

Keywords: State capacity; Taxation (search for similar items in EconPapers)
JEL-codes: H11 H20 O17 O43 (search for similar items in EconPapers)
Date: 2013-01
New Economics Papers: this item is included in nep-dev, nep-pbe and nep-pub
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Citations: View citations in EconPapers (243)

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Working Paper: Taxation and Development (2013)
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