Fiscal Policy, State Building and Economic Development
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Fiscal Policy, State Building and Economic Development. / Addison, Anthony John; Niño-Zarazúa, Miguel; Pirttilä, Jukka.
I: Journal of International Development, Bind 30, Nr. 2, 2018, s. 161-172.Publikation: Bidrag til tidsskrift › Tidsskriftartikel › Forskning › fagfællebedømt
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TY - JOUR
T1 - Fiscal Policy, State Building and Economic Development
AU - Addison, Anthony John
AU - Niño-Zarazúa, Miguel
AU - Pirttilä, Jukka
PY - 2018
Y1 - 2018
N2 - This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Research Special Issue. The article, as the studies in this collection, gives especial emphasis to the role natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are relevant issues, considering that the Millennium Development Goals and now the Sustainable Development Goals have placed fiscal policy, and tax policy and revenue mobilisation in particular, at the centre of national and international development efforts. Delivering on the Sustainable Development Goals will require a level of state revenue mobilisation capacity in many ways unprecedented in the history of development policy.
AB - This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Research Special Issue. The article, as the studies in this collection, gives especial emphasis to the role natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are relevant issues, considering that the Millennium Development Goals and now the Sustainable Development Goals have placed fiscal policy, and tax policy and revenue mobilisation in particular, at the centre of national and international development efforts. Delivering on the Sustainable Development Goals will require a level of state revenue mobilisation capacity in many ways unprecedented in the history of development policy.
KW - Faculty of Social Sciences
KW - tax policy
KW - economic development
KW - developing countries
U2 - 10.1002/jid.3355
DO - 10.1002/jid.3355
M3 - Journal article
VL - 30
SP - 161
EP - 172
JO - Journal of International Development
JF - Journal of International Development
SN - 0954-1748
IS - 2
ER -
ID: 334007836