Download full text
(182.8Kb)
Citation Suggestion
Please use the following Persistent Identifier (PID) to cite this document:
https://nbn-resolving.org/urn:nbn:de:0168-ssoar-51846-3
Exports for your reference manager
Does democratisation foster effective taxation? Evidence from Benin
[journal article]
Abstract Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This paper looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its... view more
Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This paper looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its extractive capacities since democratisation. However, the effect of democratisation has been indirect, while the influence of the International Financial Institutions (IFI) and the size of the country's informal sector have played a more direct role. Nevertheless, the hypothesis that effective taxation is based on a quasi-consensual relationship between the state and the taxpayers finds some confirmation.... view less
Keywords
Africa; democratization; finance; taxes; tax policy; fiscal policy; economic development (on national level); development aid; informal sector; Benin; developing country
Classification
Public Finance
Sociology of Developing Countries, Developmental Sociology
Document language
English
Publication Year
2015
Page/Pages
p. 557-581
Journal
The Journal of Modern African Studies, 53 (2015) 4
DOI
https://doi.org/10.1017/S0022278X15000750
ISSN
1469-7777
Status
Published Version; peer reviewed
Licence
Deposit Licence - No Redistribution, No Modifications
With the permission of the rights owner, this publication is under open access due to a (DFG-/German Research Foundation-funded) national or Alliance license.