Purpose – The purpose of this paper is to develop a political‐economy model to show how political imperatives lead to reforms in administering direct tax collection. Design/methodology/approach – A static, political‐gain approach was used to model employment in the tax collection sector...

Rosenstein-Rodan proposed that if expansionary and developmental policies have to be pursued, the small changes in fiscal and monetary policy make minor changes in economic growth. So, if a meaningful economic development is the objective carrying out Big Push is necessary for the policy makers....