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Taxation and State Building: Poor Countries in a Globalised World

Author

Listed:
  • Odd-Helge Fjeldstad
  • Mick Moore

Abstract

How far has the recent global wave of tax reform contributed to state building in poorer countries? Our conclusion mirrors other general globalisation arguments: there are good things to report, but worrying problems in the poorest and most dependent countries. The reform agenda is least appropriate to those countries most in need of the state-building to which the taxation process has contributed at in other places and times. Governments in poorer countries have little choice but to go along with a reform agenda reflecting the priorities and needs of the more powerful actors in the international system. The contemporary tax reform agenda does not address the more urgent problems that the poorest countries face.

Suggested Citation

  • Odd-Helge Fjeldstad & Mick Moore, 2007. "Taxation and State Building: Poor Countries in a Globalised World," CMI Working Papers 11, CMI (Chr. Michelsen Institute), Bergen, Norway.
    • Handle: RePEc:chm:wpaper:wp2007-11
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    File URL: https://www.cmi.no/publications/file/2816-taxation-and-state-building.pdf
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    Cited by:

    1. Pedro L. Rodríguez, José R. Morales, Fancisco J. Monaldi, 2012. "Direct Distribution of Oil Revenues in Venezuela: A Viable Alternative?," Working Papers 306, Center for Global Development.
    2. Meagher, Kate, 2020. "Illusions of inclusion: assessment of the World Development Report 2019 on the changing nature of work," LSE Research Online Documents on Economics 103000, London School of Economics and Political Science, LSE Library.
    3. John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(11), pages 87-100, November.
    4. John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, LAR Center Press, vol. 3(11), pages 87-100, November.

    More about this item

    Keywords

    Taxation Accountability State building Developing countries JEL classification: F59; H20; H30; O10;
    All these keywords.

    JEL classification:

    • F59 - International Economics - - International Relations, National Security, and International Political Economy - - - Other
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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