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Fiscal policy, state building and economic development

Tony Addison (), Miguel Niño-Zarazúa () and Jukka Pirttilä ()

No wp-2018-5, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues.

Keywords: tax policy; Economic development; Developing countries (search for similar items in EconPapers)
Date: 2018
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