Strategic taxation : fiscal capacity and accountability in African states / Lucy E.S. Martin.
Series: Oxford scholarship online: Publisher: New York, NY : Oxford University Press, 2023Description: 1 online resource (xiv, 217 pages) : illustrations (black and white).Content type: text | still image Media type: computer Carrier type: online resourceISBN: 9780197672679.Subject(s): Taxation -- Africa | Fiscal policy -- Africa | Finance, Public -- Africa


Item type | Current library | Copy number | Status | |
---|---|---|---|---|
ebook | House of Lords Library - Palace Online access | 1 | Available |
Also issued in print: 2023.
Includes bibliographical references and index.
Across the developing world, governments still lack the fiscal capacity to fund critical public goods, alleviate poverty, and invest in economic development. This book develops and tests a new theory to explain why fiscal capacity in African states is low. Drawing on work in psychology and behavioral economics, it argues that taxation leads citizens to demand more from leaders as they seek to recover lost income from taxation.
Specialized.
Description based on online resource; title from PDF title page (viewed on April 24, 2023).