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Record Nr. |
UNINA9910155202103321 |
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Autore |
Gaspar Vitor |
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Titolo |
Political Institutions, State Building, and Tax Capacity : : Crossing the Tipping Point / / Vitor Gaspar, Laura Jaramillo, Philippe Wingender |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2016 |
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ISBN |
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1-4755-5816-3 |
1-4755-5839-2 |
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Descrizione fisica |
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1 online resource (34 pages) : color illustrations |
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Collana |
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Altri autori (Persone) |
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JaramilloLaura |
WingenderPhilippe |
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Soggetti |
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Taxation - United States |
Public Finance |
Taxation |
Analysis of Collective Decision-Making: General |
Structure, Scope, and Performance of Government |
Tax Evasion and Avoidance |
Economic Development: General |
Institutions and Growth |
Taxation, Subsidies, and Revenue: General |
Fiscal Policy |
Public finance & taxation |
Macroeconomics |
Revenue administration |
Subnational tax |
Tax administration core functions |
Tax return filing compliance |
Fiscal policy |
Taxes |
Revenue |
Tax administration and procedure |
United States Economic conditions |
China, People's Republic of |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references. |
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Sommario/riassunto |
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An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies—Spain, China, Colombia, and Nigeria—to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership. |
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