Filter by...
Reset all
Publications (10)
Working Paper
pdf
– Temporary bandages to permanent wounds?
This paper provides a contextual analysis of the adoption of Bitcoin as legal tender in El Salvador. First, we outline the historical context and the political situation of the period 2019–24 that serve as context for the passage and implementation of the Bitcoin law (Decree No. 57). We identify the...
Working Paper
pdf
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that the fiscal state is weak, with low tax revenues and...
Working Paper
pdf
The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the Afrobarometer Survey, respondents from the...
Working Paper
pdf
– On the role of legibility in tax state development
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...
Working Paper
pdf
The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes—a cornerstone of government finance—were introduced by non-democratic states in...
Working Paper
pdf
– Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa
The arguments that property rights and taxation positively affect development are well established in separate literatures, but the link between property rights and taxation is under-studied.To address this gap, we theorize that formalization of individual property rights facilitates economic...
Working Paper
pdf
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more...
Working Paper
pdf
– When ‘good’ is not enough
Developing countries that experience commodity booms struggle to mobilize sustainable tax revenues. Emerging literature on the subject notwithstanding, there is limited exploration of the specific types of institutions critical for improving fiscal capacity in resource-rich contexts. This paper...
Working Paper
pdf
– A development perspective
This paper reviews the recent literature on the developmental effects of resource abundance, assessing likely effects and channels with respect to income inequality, poverty, education, and health. To date, this area has received less analysis although it is relevant to the Sustainable Development...
Working Paper
pdf
– Resource rents, fiscal capacity, and political institutions in developing economies
States’ fiscal capacity plays a pivotal role in developing economies, but it is less clear what its determinants are or what explains cross-country differences. We focus on the impact of natural resources. Standard arguments suggest that natural resources rents may reduce incentives to invest in...
Displaying 10 of 10 results