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No taxation without informational foundation: On the role of legibility in tax state development

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  • Matthias vom Hau
  • José Peres-Cajías
  • Hillel David Soifer

Abstract

This paper combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity. We show that information capacity contributes to the development of fiscal capacity. States require accurate information about their subject populations, territories, and economies in order to effectively mobilize revenues. In developing this argument this paper makes three broader contributions.

Suggested Citation

  • Matthias vom Hau & José Peres-Cajías & Hillel David Soifer, 2021. "No taxation without informational foundation: On the role of legibility in tax state development," WIDER Working Paper Series wp-2021-177, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2021-177
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    References listed on IDEAS

    as
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    3. Matthias vom Hau, 2012. "State capacity and inclusive development: new challenges and directions," Global Development Institute Working Paper Series esid-002-12, GDI, The University of Manchester.
    4. Stanley L. Engerman & Kenneth Lee Sokoloff, 2002. "Factor Endowments, Inequality, and Paths of Development Among New World Economies," Economía Journal, The Latin American and Caribbean Economic Association - LACEA, vol. 0(Fall 2002), pages 41-110, August.
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    6. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521716192, January.
    7. Queralt, Didac, 2019. "War, International Finance, and Fiscal Capacity in the Long Run," International Organization, Cambridge University Press, vol. 73(4), pages 713-753, October.
    8. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521888158, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    State capacity; Information; Fiscal capacity; Taxation; Statebuilding; Mixed methods; Latin America;
    All these keywords.

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