Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point /

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12 3/4 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, Col...

Täydet tiedot

Bibliografiset tiedot
Päätekijä: Gaspar, Vitor
Muut tekijät: Jaramillo, Laura, Wingender, Philippe
Aineistotyyppi: Aikakauslehti
Kieli:English
Julkaistu: Washington, D.C. : International Monetary Fund, 2016.
Sarja:IMF Working Papers; Working Paper ; No. 2016/233
Linkit:Full text available on IMF
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245 1 0 |a Political Institutions, State Building, and Tax Capacity :   |b Crossing the Tipping Point /  |c Vitor Gaspar, Laura Jaramillo, Philippe Wingender. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2016. 
300 |a 1 online resource (33 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12 3/4 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. 
538 |a Mode of access: Internet 
700 1 |a Jaramillo, Laura. 
700 1 |a Wingender, Philippe. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2016/233 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2016/233/001.2016.issue-233-en.xml  |z IMF e-Library