LEADER 03809oam 22009374 450 001 9910155202103321 005 20250426110831.0 010 $a9781475558166 010 $a1475558163 010 $a9781475558395 010 $a1475558392 035 $a(CKB)3710000000973904 035 $a(MiAaPQ)EBC4771897 035 $a(IMF)WPIEA2016233 035 $aWPIEA2016233 035 $a(EXLCZ)993710000000973904 100 $a20020129d2016 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aPolitical Institutions, State Building, and Tax Capacity : $eCrossing the Tipping Point /$fVitor Gaspar, Laura Jaramillo, Philippe Wingender 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2016. 215 $a1 online resource (34 pages) $ccolor illustrations 225 1 $aIMF Working Papers 311 08$a9781475558142 311 08$a1475558147 320 $aIncludes bibliographical references. 330 3 $aAn empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies?Spain, China, Colombia, and Nigeria?to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2016/233 606 $aTaxation$zUnited States 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aAnalysis of Collective Decision-Making: General$2imf 606 $aStructure, Scope, and Performance of Government$2imf 606 $aTax Evasion and Avoidance$2imf 606 $aEconomic Development: General$2imf 606 $aInstitutions and Growth$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aFiscal Policy$2imf 606 $aPublic finance & taxation$2imf 606 $aMacroeconomics$2imf 606 $aRevenue administration$2imf 606 $aSubnational tax$2imf 606 $aTax administration core functions$2imf 606 $aTax return filing compliance$2imf 606 $aFiscal policy$2imf 606 $aTaxes$2imf 606 $aRevenue$2imf 606 $aTax administration and procedure$2imf 607 $aUnited States$xEconomic conditions 607 $aChina, People's Republic of$2imf 615 0$aTaxation 615 7$aPublic Finance 615 7$aTaxation 615 7$aAnalysis of Collective Decision-Making: General 615 7$aStructure, Scope, and Performance of Government 615 7$aTax Evasion and Avoidance 615 7$aEconomic Development: General 615 7$aInstitutions and Growth 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aFiscal Policy 615 7$aPublic finance & taxation 615 7$aMacroeconomics 615 7$aRevenue administration 615 7$aSubnational tax 615 7$aTax administration core functions 615 7$aTax return filing compliance 615 7$aFiscal policy 615 7$aTaxes 615 7$aRevenue 615 7$aTax administration and procedure 700 $aGaspar$b Vitor$0265793 701 $aJaramillo$b Laura$01094952 701 $aWingender$b Philippe$01449381 801 0$bDcWaIMF 906 $aBOOK 912 $a9910155202103321 996 $aPolitical Institutions, State Building, and Tax Capacity$93647625 997 $aUNINA