Taxation, responsiveness and accountability in Sub-Saharan Africa :
General Material Designation
[Book]
Other Title Information
the dynamics of tax bargaining /
First Statement of Responsibility
Wilson Prichard
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
x, 297 pages :
Other Physical Details
illustrations ;
Dimensions
24 cm
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 272-292) and index
SUMMARY OR ABSTRACT
Text of Note
"It is increasingly argued that bargaining between citizens and government over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, inf fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains." -- Back cover