Strategic Taxation Fiscal Capacity and Accountability in African States 1st edition by Lucy Martin 0197672662 9780197672662

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ISBN-10 :  0197672662 

ISBN-13 :  9780197672662

Author: Lucy E. S. Martin 

Across the developing world, governments still lack the fiscal capacity to fund critical public goods, alleviate poverty, and invest in economic development. Yet, we know little about how to effectively build strong states in these settings. 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, this book argues that taxation leads citizens to demand more from leaders as they seek to recover lost income from taxation. It then argues that governments’ willingness to tax will depend on the extent to which they can satisfy citizens’ demands while maintaining rent extraction. Rent-seeking leaders of low-capacity states will strategically underinvest in fiscal capacity in order to avoid the higher demands they face under taxation. Contrary to many existing theories, Martin shows that this can actually lead to lower taxation in democracies compared to autocracies, as citizen accountability demands pose a bigger threat to rulers.The book uses multiple empirical approaches to test the theory. Laboratory experiments in Uganda and Ghana, combined with Afrobarometer data, demonstrate that taxation increases citizens’ demands on leaders. Global cross-national panel data show that democracy can actually lead to lower taxation in low-capacity states. When taxation is sustainable, however, it is associated with better governance. Case studies in Uganda, based on the author’s own fieldwork and original survey data, provide additional support for the theory. These findings provide new framework for understanding the challenges to building state capacity, especially fiscal capacity, in modern developing countries

Strategic Taxation: Fiscal Capacity and Accountability in African States 1st Table of contents:

1. Introduction
1.1 What Makes Taxation Special?
1.2 A New Theory of Taxation and Statement Development
1.3 Plan of the Book
1.4 Implications
2. Understanding Fiscal Capacity
2.1 Introduction
2.2 The Old Story: Taxation and State-Building in Early Europe
2.3 The Evolution of Modern Tax Systems in Europe
2.4 Taxation in Africa
2.5 Comparing Europe and Africa
2.6 Conclusion
3. How Taxation Increases Accountability Demands
3.1 A Theory of Accountability
3.2 How Do Citizens Set Thresholds?
3.3 How Taxation Affects Willingness To Punish
3.4 Complicating the Model
3.5 Alternative Mechanisms and Related Issues
3.6 Conclusion
4. A Model of Taxation and Accountability
4.1 Introduction
4.2 Why Tax?
4.3 How to Tax?
4.4 A Note for Readers
4.5 Model without Elections
4.6 Adding Elections
4.7 Discussion
4.8 Extensions
4.9 Conclusion
5. Evidence that Taxation Increases Accountability Demands
5.1 Introduction
5.2 An Experimental Approach
5.3 Results: Tax and Grant Games
5.4 Testing the Mechanism
5.5 Replications
5.6 The Role of Tax Modality
5.7 External Validity and Scope Conditions
5.8 Observational Data
5.9 Conclusion
6. Taxation, Democracy, and Accountability
6.1 Democracy and Tax Revenues
6.2 Democracy and the Tax Net
6.3 Taxation, Accountability, and Rent-Seeking
6.4 Conclusion
7. Understanding Taxation in Uganda
7.1 Introduction
7.2 Why Uganda?
7.3 The Graduated Tax
7.4 Market Fees
7.5 Taxing Boda-Bodas
7.6 The Social Media Tax
7.7 Indirect Taxation in Uganda
7.8 Discussion
8. Conclusion
8.1 Scope Conditions
8.2 Directions for Future Research

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Tags: Strategic Taxation, Fiscal Capacity, Accountability, Lucy Martin