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Why theory and practice are different: The gap between principles and reality in subnational revenue systems

In: Taxation and Development: The Weakest Link?

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  • Paul Smoke

Abstract

Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to country-specific data.

Suggested Citation

  • Paul Smoke, 2014. "Why theory and practice are different: The gap between principles and reality in subnational revenue systems," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 9, pages 287-325, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:15750_9
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    References listed on IDEAS

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    8. Odd-Helge Fjeldstad, 2000. "Taxation, coercion and donors. Local government tax enforcement in Tanzania," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    9. James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), 2004. "Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia," Books, Edward Elgar Publishing, number 3152.
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    2. Cheng-Tao Tang & Chun Yee Wong & Orelie Bathan Delas Alas, 2022. "Effects of Intergovernmental Transfers on Income and Poverty Rates: Evidence from the Philippines," Working Papers EMS_2022_06, Research Institute, International University of Japan.
    3. Almos T. Tassonyi, 2017. "The Context and Challenges for Canada's Mid-Sized Cities," SPP Briefing Papers, The School of Public Policy, University of Calgary, vol. 10(9), May.
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