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How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions

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  • von Soest, Christian
  • Bechle, Karsten
  • Korte, Nina

Abstract

Neopatrimonialism is a concept that has predominately been applied to describe governance in sub-Saharan Africa. Recently, though, it has also been used to describe states from other world regions. However, scholars have rarely attempted to systematically 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. However, 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

  • von Soest, Christian & Bechle, Karsten & Korte, Nina, 2011. "How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions," GIGA Working Papers 172, GIGA German Institute of Global and Area Studies.
    • Handle: RePEc:zbw:gigawp:172
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    References listed on IDEAS

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    1. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    2. 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.
    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.
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    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.

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