Taxation and State-Building in Developing Countries: Capacity and Consent

By D. Brautigam, O. Fjeldstad, M. Moore. 2008

385 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/8079ec5d8d4bbeb961737a114f14265ed0f758a3

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Citations in the corpus

Citizens, legislators, and executive disclosure: the political determinants of fiscal transparency (2013, background): “Fiscal sociologists have long argued that „sources of state revenues have a major impact on patterns of state formation‟ (Moore 2004: 297; see also Levi 1988, Tilly 1990, Bräutigam et al. 2008).”
The Participation Dividend of Taxation: How Citizens in Congo Engage More with the State When it Tries to Tax Them* (2020, background): “Yet only taxes on trade (customs duties), goods (excise duties) and fixed property had the potential to be increased significantly, and these increases were subject to consent, which in turn had to be negotiated” (Brautigam, Fjeldstad, and Moore 2008, 12).”
Explaining the welfare state: power resources vs. the Quality of Government (2011, background): “…possibility for governments to (a) collect taxes and (b) deliver services to its population is severely hampered.2 (Kornai et al., 2004; Rothstein and Uslaner, 2005; Adésı́nà, 2007; Riesco and Draibe, 2007; Brautigam et al., 2008; Sorj and Martuccelli, 2008; Holmberg et al., 2009; Pasotti, 2010).”
Why is transparency about public expenditure so elusive? (2012, background): “The paramount importance of seeing the link between expenditure and revenue has been stressed by research on developing countries (Bräutigam et al., 2008).”
Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria (2016, background): “They are required for state capacity building for meaningful economic development [1].”