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A democratic rentier state? : taxation, aid dependency, and political representation in Benin
Piccolino, Giulia - 2014
Drawing on the history of statebuilding in Western Europe, fiscal sociology has proposed the existence of a mutually … reinforcing effect between the emergence of representative government and effective taxation. This paper looks at the case of … Benin, a low-income West African country that underwent a fairly successful democratization process in the early 1990s. It …
Persistent link: https://www.econbiz.de/10010398764
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A Democratic Rentier State? Taxation, Aid Dependency, and Political Representation in Benin
Piccolino, Giulia - 2014
Drawing on the history of statebuilding in Western Europe, fiscal sociology has proposed the existence of a mutually … reinforcing effect between the emergence of representative government and effective taxation. This paper looks at the case of … Benin, a low-income West African country that underwent a fairly successful democratization process in the early 1990s. It …
Persistent link: https://www.econbiz.de/10010397371
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A Democratic Rentier State? Taxation, Aid Dependency, and Political Representation in Benin
Piccolino, Giulia - 2015
Drawing on the history of statebuilding in Western Europe, fiscal sociology has proposed the existence of a mutually … reinforcing effect between the emergence of representative government and effective taxation. This paper looks at the case of … Benin, a low-income West African country that underwent a fairly successful democratization process in the early 1990s. It …
Persistent link: https://www.econbiz.de/10013029717
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Managing a mega-city : learning the lessons from Lagos
Cheeseman, Nic; Gramont, Diane de - In: Oxford review of economic policy 33 (2017) 3, pp. 457-477
Persistent link: https://www.econbiz.de/10011951723
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Global pathways to modern taxation
Genschel, Philipp; Seelkopf, Laura - In: Global taxation : how modern taxes conquered the world, (pp. 1-40). 2022
Persistent link: https://www.econbiz.de/10013192026
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Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity
Mumford, Ann - 2019
. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing … capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that … for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the …
Persistent link: https://www.econbiz.de/10012118319
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Private Saving Rates and Macroeconomic Uncertainty: Evidence from Spanish Regional Data
Bande, Roberto; Riveiro, Dolores - In: The Economic and Social Review 44 (2013) 3, pp. 323-349
The aftermath of the recent financial crisis has been followed by increasing saving rates, which may well reflect precautionary behaviour of households. In spite of a broad agreement on the theoretical implications of uncertainty on saving rates, empirical work has not yet reached a consensus on...
Persistent link: https://www.econbiz.de/10010886018
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Making and Breaking Tax Systems
Besley, Timothy - In: The Economic and Social Review 44 (2013) 3, pp. 297-321
'The fiscal history of a people is above all an essential part of its general history. An enormous influence on the fate of nations emanates from the economic bleeding which the needs of the state necessitates, and from the use to which the results are put.' Joseph Schumpeter, “The Crisis of...
Persistent link: https://www.econbiz.de/10010886031
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РЕГИОНАЛЬНАЯ СПЕЦИФИКА НАЛОГОВОЙ КУЛЬТУРЫ: ПРИМЕР ШВЕЙЦАРИИ И ГЕРМАНИИ
АНДРЕЕВИЧ, ЗАХАРЬИН ПАВЕЛ - In: ИЗВЕСТИЯ … (2012) 3, pp. 82-82
Статья посвящена изучению региональной налоговой культуры и особенностям институциональной структуры системы налогообложения в Германии на примере сравнения...
Persistent link: https://www.econbiz.de/10011221475
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A comparison of the Russian 13% flat rate PIT evasion stratified contributions and the US tax schedule
Boguslavskiy, Vladimir - In: European Journal of Law and Economics 24 (2007) 1, pp. 71-88
Persistent link: https://www.econbiz.de/10005674347