Format:
1 Online-Ressource (circa 34 Seiten)
,
Illustrationen
ISBN:
9781475558142
Series Statement:
IMF working paper WP/16, 233
Content:
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12 3/4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies-Spain, China, Colombia, and Nigeria-to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership
Language:
English
Keywords:
Arbeitspapier
;
Graue Literatur
;
Fallstudie
DOI:
10.5089/9781475558142.001
URL:
Volltext
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URL:
Volltext
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Author information:
Gaspar, Vítor 1960-
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