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The Political Economy of Taxation and Tax Reform in Developing Countries

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  • Jonathan Di John

Abstract

Taxation provides one of the principal lenses in measuring state capacity, state formation and power relations in a society. This paper critically examines three main approaches (economic, administrative and political economy) to understanding taxation. It also examines differences in tax composition across middle-income developing regions and finds that Latin American economies tax upper income groups much less than in East Asia and Eastern Europe, and explores the political economy and policy implications of these differences.

Suggested Citation

  • Jonathan Di John, 2006. "The Political Economy of Taxation and Tax Reform in Developing Countries," WIDER Working Paper Series RP2006-74, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:rp2006-74
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    File URL: https://www.wider.unu.edu/sites/default/files/rp2006-74.pdf
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    References listed on IDEAS

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