IDEAS home Printed from https://ideas.repec.org/a/taf/ctwqxx/v32y2011i7p1307-1329.html
   My bibliography  Save this article

How Neopatrimonialism Affects Tax Administration: a comparative study of three world regions

Author

Listed:
  • Christian Von Soest
  • Karsten Bechle
  • Nina Korte

Abstract

Neopatrimonialism is a concept that has predominately been applied to describe governance in sub-Saharan Africa. Recently, however, it has also been used to describe governance in states from other world regions. However, scholars have rarely attempted systematically to compare neopatrimonial rule in different regional settings. This paper aims to narrow this gap by examining the effect of neopatrimonialism on the tax administration as a core state function in six countries from three different world regions: Argentina, Venezuela, Indonesia, the Philippines, Kenya and Zambia. We conclude that neopatrimonialism is a valuable concept for comparative area studies with the potential to foster dialogue on the ‘state in operation’ across the regional divide. Nevertheless, several indicators are more valid for some world regions than for others. We find that there is no systematic relationship between neopatrimonial trajectories and the strength of tax administration. Individual actor decisions influence the outcomes of neopatrimonialism substantially.

Suggested Citation

  • Christian Von Soest & Karsten Bechle & Nina Korte, 2011. "How Neopatrimonialism Affects Tax Administration: a comparative study of three world regions," Third World Quarterly, Taylor & Francis Journals, vol. 32(7), pages 1307-1329.
    • Handle: RePEc:taf:ctwqxx:v:32:y:2011:i:7:p:1307-1329
    DOI: 10.1080/01436597.2011.600099
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/01436597.2011.600099
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/01436597.2011.600099?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. von Soest, Christian, 2006. "Measuring the Capability to Raise Revenue: Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Papers 35, GIGA German Institute of Global and Area Studies.
    2. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    3. Christian von Luebke, 2010. "The Politics of Reform: Political Scandals, Elite Resistance, and Presidential Leadership in Indonesia," Journal of Current Southeast Asian Affairs, Institute of Asian Studies, GIGA German Institute of Global and Area Studies, Hamburg, vol. 29(1), pages 79-94.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Piccolino, Giulia, 2014. "A Democratic Rentier State? Taxation, Aid Dependency, and Political Representation in Benin," GIGA Working Papers 253, GIGA German Institute of Global and Area Studies.
    2. Schmoll, Moritz, 2020. "Weak street-level enforcement of tax laws: the role of tax collectors’ persistent but broken public service expectations," LSE Research Online Documents on Economics 104601, London School of Economics and Political Science, LSE Library.
    3. Markus Lederer & Chris Höhne, 2021. "Max Weber in the tropics: How global climate politics facilitates the bureaucratization of forestry in Indonesia," Regulation & Governance, John Wiley & Sons, vol. 15(1), pages 133-151, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Graziella Bertocchi, 2011. "The Vanishing Bequest Tax: The Comparative Evolution Of Bequest Taxation In Historical Perspective," Economics and Politics, Wiley Blackwell, vol. 23(1), pages 107-131, March.
    2. António Afonso & Ana Patricia Montes & José M. Domínguez, 2024. "Measuring Tax Burden Efficiency in OECD Countries: An International Comparison," CESifo Working Paper Series 11333, CESifo.
    3. De Bonis, Valeria, 1997. "Regional integration and factor income taxation," Policy Research Working Paper Series 1849, The World Bank.
    4. repec:eur:ejesjr:373 is not listed on IDEAS
    5. Gustavo Marrero, 2010. "Tax-mix, public spending composition and growth," Journal of Economics, Springer, vol. 99(1), pages 29-51, February.
    6. Benjamin A. Olken & Monica Singhal, 2011. "Informal Taxation," American Economic Journal: Applied Economics, American Economic Association, vol. 3(4), pages 1-28, October.
    7. Godin, M. & Hindriks, J., 2015. "A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries," LIDAM Discussion Papers CORE 2015028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    8. Tamilina, Larysa, 2016. "Особливості Механізму Оподаткування Державної Промисловості На Новому Етапі Розвитку Економіки (1930 – 1931) [Specificities of industrial taxation in the 1930 – 1931]," MPRA Paper 96504, University Library of Munich, Germany.
    9. Mirco Tonin, 2014. "Reporting import tariffs (and other taxes)," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 153-173, February.
    10. Tirachini, Alejandro & Proost, Stef, 2021. "Transport taxes and subsidies in developing countries: The effect of income inequality aversion," Economics of Transportation, Elsevier, vol. 25(C).
    11. Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers 201106, CERDI.
    12. Bourguignon, Francois & Rogers, F. Halsey, 2007. "Distributional effects of educational improvements: Are we using the wrong model?," Economics of Education Review, Elsevier, vol. 26(6), pages 735-746, December.
    13. Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
    14. von Soest, Christian, 2006. "Measuring the Capability to Raise Revenue: Process and Output Dimensions and Their Application to the Zambia Revenue Authority," GIGA Working Papers 35, GIGA German Institute of Global and Area Studies.
    15. Gersbach, Hans & Siemers, Lars-H. R., 2010. "Land Reforms And Economic Development," Macroeconomic Dynamics, Cambridge University Press, vol. 14(4), pages 527-547, September.
    16. Alou Adessé Dama, 2021. "Exploring Tilly’s Theory : Violent Conflicts and Tax Revenue in Sub-Saharan Africa," CERDI Working papers hal-03401539, HAL.
    17. Tamilina, Larysa, 2014. "Податкова Політика Періоду Непу Та Індустріалізації [The politics of taxation in Ukraine during the new economic policy and industrialization]," MPRA Paper 96497, University Library of Munich, Germany.
    18. Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," The Warwick Economics Research Paper Series (TWERPS) 1277, University of Warwick, Department of Economics.
    19. M. Govinda Rao & R. Kavita Rao, 2005. "Trends and Issues in Tax Policy and Reform in India," India Policy Forum, Global Economy and Development Program, The Brookings Institution, vol. 2(1), pages 55-122.
    20. Camelia, MORARU & Roxana, IONIŢĂ, 2014. "The Influence Of Taxation On Economic Growth. Econometric Evidence From Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 284-290.
    21. Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:ctwqxx:v:32:y:2011:i:7:p:1307-1329. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/ctwq .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.