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[null,"1.","Record Nr.",null,"UNINA9910155202103321"]
[null,null,"Autore",null,"Gaspar Vitor"]
[null,null,"Titolo",null,"Political Institutions, State Building, and Tax Capacity : : Crossing the Tipping Point / / Vitor Gaspar, Laura Jaramillo, Philippe Wingender"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : International Monetary Fund, , 2016"]
[null,null,"ISBN",null,"9781475558166"]
[{"$nulls":4},"1475558163"]
[{"$nulls":4},"9781475558395"]
[{"$nulls":4},"1475558392"]
[null,null,"Descrizione fisica",null,"1 online resource (34 pages) : color illustrations"]
[null,null,"Collana",null,"IMF Working Papers"]
[null,null,"Soggetti",null,"Taxation - United States"]
[{"$nulls":4},"Public Finance"]
[{"$nulls":4},"Taxation"]
[{"$nulls":4},"Analysis of Collective Decision-Making: General"]
[{"$nulls":4},"Structure, Scope, and Performance of Government"]
[{"$nulls":4},"Tax Evasion and Avoidance"]
[{"$nulls":4},"Economic Development: General"]
[{"$nulls":4},"Institutions and Growth"]
[{"$nulls":4},"Taxation, Subsidies, and Revenue: General"]
[{"$nulls":4},"Fiscal Policy"]
[{"$nulls":4},"Public finance & taxation"]
[{"$nulls":4},"Macroeconomics"]
[{"$nulls":4},"Revenue administration"]
[{"$nulls":4},"Subnational tax"]
[{"$nulls":4},"Tax administration core functions"]
[{"$nulls":4},"Tax return filing compliance"]
[{"$nulls":4},"Fiscal policy"]
[{"$nulls":4},"Taxes"]
[{"$nulls":4},"Revenue"]
[{"$nulls":4},"Tax administration and procedure"]
[{"$nulls":4},"United States Economic conditions"]
[{"$nulls":4},"China, People's Republic of"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references."]
[null,null,null,"Sommario/riassunto","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."]