No taxation without informational foundation: On the role of legibility in tax state development

Matthias vom Hau, José Peres-Cajías and Hillel David Soifer

No wp-2021-177, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity. We show that information capacity contributes to the development of fiscal capacity. States require accurate information about their subject populations, territories, and economies in order to effectively mobilize revenues. In developing this argument this paper makes three broader contributions.

Keywords: State capacity; Information; Fiscal capacity; Taxation; Statebuilding; Mixed methods; Latin America (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-acc, nep-his, nep-lam, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.wider.unu.edu/sites/default/files/Publ ... tate-development.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2021-177

Access Statistics for this paper

More papers in WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER) Contact information at EDIRC.
Bibliographic data for series maintained by Siméon Rapin ().