Political Institutions, State Building, and Tax Capacity

Political Institutions, State Building, and Tax Capacity
Author :
Publisher : International Monetary Fund
Total Pages : 33
Release :
ISBN-10 : 9781475558142
ISBN-13 : 1475558147
Rating : 4/5 (147 Downloads)

Book Synopsis Political Institutions, State Building, and Tax Capacity by : Vitor Gaspar

Download or read book Political Institutions, State Building, and Tax Capacity written by Vitor Gaspar and published by International Monetary Fund. This book was released on 2016-12-02 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 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.


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