The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform

This article was published in The Journal of Development Studies [©1916 Published by Taylor & Francis Online] and the definite version is available at: http://doi.org/10.1080/00220388.2016.1153072 The Article's website is at: http://www.tandfonline.com/doi/abs/10.1080/00220388.2016.1153072

Chi tiết về thư mục
Những tác giả chính:	Hassan, Mirza, Prichard, Wilson
Tác giả khác:	BRAC Institute of Governance and Development, BRAC University
Định dạng:	Bài viết
Ngôn ngữ:	English
Được phát hành:	Routledge 2016
Truy cập trực tuyến:	http://hdl.handle.net/10361/6693 http://dx.doi.org/10.1080/00220388.2016.1153072

id	10361-6693
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spelling	10361-66932018-03-13T10:41:39Z The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform Hassan, Mirza Prichard, Wilson BRAC Institute of Governance and Development, BRAC University This article was published in The Journal of Development Studies [©1916 Published by Taylor & Francis Online] and the definite version is available at: http://doi.org/10.1080/00220388.2016.1153072 The Article's website is at: http://www.tandfonline.com/doi/abs/10.1080/00220388.2016.1153072 This paper explains the persistence of a tax system characterised by low revenue collection and extensive informality in Bangladesh. It combines analysis of long-term formal and informal institutions and of micro-level incentives shaping negotiation of short-term reform. The system is unusually informal, discretionary, and corrupt, but remains resistant to change because it delivers low and predictable tax rates to business, extensive opportunities for corruption to the tax administration, and an important vehicle for fundraising by political leaders and rent distribution to their elite supporters. We then explore the dynamics of micro-level reform and external pressure within the constraints of this overarching political bargain. Article in Press 2016-11-02T10:16:23Z 2016-11-02T10:16:23Z 2016 Article Hassan, M., & Prichard, W. (2016). The political economy of domestic tax reform in bangladesh: Political settlements, informal institutions and the negotiation of reform. Journal of Development Studies, 52(12), 1704-1721. doi:10.1080/00220388.2016.1153072 http://hdl.handle.net/10361/6693 http://dx.doi.org/10.1080/00220388.2016.1153072 en http://www.tandfonline.com/doi/full/10.1080/00220388.2016.1153072 Routledge © (2016) Taylor & Francis Online
institution	Brac University
collection	Institutional Repository
language	English
description	This article was published in The Journal of Development Studies [©1916 Published by Taylor & Francis Online] and the definite version is available at: http://doi.org/10.1080/00220388.2016.1153072 The Article's website is at: http://www.tandfonline.com/doi/abs/10.1080/00220388.2016.1153072
author2	BRAC Institute of Governance and Development, BRAC University
author_facet	BRAC Institute of Governance and Development, BRAC University Hassan, Mirza Prichard, Wilson
format	Article
author	Hassan, Mirza Prichard, Wilson
spellingShingle	Hassan, Mirza Prichard, Wilson The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
author_sort	Hassan, Mirza
title	The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
title_short	The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
title_full	The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
title_fullStr	The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
title_full_unstemmed	The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform
title_sort	political economy of domestic tax reform in bangladesh: political settlements, informal institutions and the negotiation of reform
publisher	Routledge
publishDate	2016
url	http://hdl.handle.net/10361/6693 http://dx.doi.org/10.1080/00220388.2016.1153072
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The political economy of domestic tax reform in Bangladesh: political settlements, informal institutions and the negotiation of reform

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