Political Institutions, State Building, and Tax Capacity : : Crossing the Tipping Point / / Vitor Gaspar, Laura Jaramillo, Philippe Wingender

• Autore: Gaspar Vitor
• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2016
• Descrizione fisica: 1 online resource (34 pages) : color illustrations
• Soggetto topico: 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
• Soggetto geografico: United States Economic conditions; China, People's Republic of
• Altri autori: JaramilloLaura WingenderPhilippe
• Nota di bibliografia: Includes bibliographical references.
• 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.
• Titolo autorizzato: Political Institutions, State Building, and Tax Capacity
• ISBN: 1-4755-5816-3; 1-4755-5839-2
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910155202103321
• Lo trovi qui: Univ. Federico II
• Serie: IMF Working Papers; Working Paper ; ; No. 2016/233