03809oam 22009374 450 991015520210332120250426110831.09781475558166147555816397814755583951475558392(CKB)3710000000973904(MiAaPQ)EBC4771897(IMF)WPIEA2016233WPIEA2016233(EXLCZ)99371000000097390420020129d2016 uf 0engurcnu||||||||rdacontentrdamediardacarrierPolitical Institutions, State Building, and Tax Capacity : Crossing the Tipping Point /Vitor Gaspar, Laura Jaramillo, Philippe WingenderWashington, D.C. :International Monetary Fund,2016.1 online resource (34 pages) color illustrationsIMF Working Papers9781475558142 1475558147 Includes bibliographical references.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.IMF Working Papers; Working Paper ;No. 2016/233TaxationUnited StatesPublic FinanceimfTaxationimfAnalysis of Collective Decision-Making: GeneralimfStructure, Scope, and Performance of GovernmentimfTax Evasion and AvoidanceimfEconomic Development: GeneralimfInstitutions and GrowthimfTaxation, Subsidies, and Revenue: GeneralimfFiscal PolicyimfPublic finance & taxationimfMacroeconomicsimfRevenue administrationimfSubnational taximfTax administration core functionsimfTax return filing complianceimfFiscal policyimfTaxesimfRevenueimfTax administration and procedureimfUnited StatesEconomic conditionsChina, People's Republic ofimfTaxationPublic FinanceTaxationAnalysis of Collective Decision-Making: GeneralStructure, Scope, and Performance of GovernmentTax Evasion and AvoidanceEconomic Development: GeneralInstitutions and GrowthTaxation, Subsidies, and Revenue: GeneralFiscal PolicyPublic finance & taxationMacroeconomicsRevenue administrationSubnational taxTax administration core functionsTax return filing complianceFiscal policyTaxesRevenueTax administration and procedureGaspar Vitor265793Jaramillo Laura1094952Wingender Philippe1449381DcWaIMFBOOK9910155202103321Political Institutions, State Building, and Tax Capacity3647625UNINA