dc.contributor.author | Piccolino, Giulia | |
dc.date.accessioned | 2017-05-22T08:44:21Z | |
dc.date.available | 2017-05-22T08:44:21Z | |
dc.date.issued | 2015 | |
dc.identifier.issn | 1469-7777 | |
dc.identifier.uri | http://www.ssoar.info/ssoar/handle/document/51846 | |
dc.description.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 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. | en |
dc.language | en | |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.ddc | Soziologie, Anthropologie | de |
dc.subject.ddc | Sociology & anthropology | en |
dc.title | Does democratisation foster effective taxation? Evidence from Benin | |
dc.type | info:eu-repo/semantics/article | |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | The Journal of Modern African Studies | |
dc.source.volume | 53 | |
dc.publisher.country | GBR | |
dc.source.issue | 4 | |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.classoz | Entwicklungsländersoziologie, Entwicklungssoziologie | de |
dc.subject.classoz | Sociology of Developing Countries, Developmental Sociology | en |
dc.subject.thesoz | Afrika | de |
dc.subject.thesoz | Africa | en |
dc.subject.thesoz | Demokratisierung | de |
dc.subject.thesoz | democratization | en |
dc.subject.thesoz | Finanzwirtschaft | de |
dc.subject.thesoz | finance | en |
dc.subject.thesoz | Steuern | de |
dc.subject.thesoz | taxes | en |
dc.subject.thesoz | Steuerpolitik | de |
dc.subject.thesoz | tax policy | en |
dc.subject.thesoz | Finanzpolitik | de |
dc.subject.thesoz | fiscal policy | en |
dc.subject.thesoz | Wirtschaftsentwicklung | de |
dc.subject.thesoz | economic development (on national level) | en |
dc.subject.thesoz | Entwicklungshilfe | de |
dc.subject.thesoz | development aid | en |
dc.subject.thesoz | informeller Sektor | de |
dc.subject.thesoz | informal sector | en |
dc.subject.thesoz | Benin | de |
dc.subject.thesoz | Benin | en |
dc.subject.thesoz | Entwicklungsland | de |
dc.subject.thesoz | developing country | en |
dc.identifier.urn | urn:nbn:de:0168-ssoar-51846-3 | |
dc.rights.licence | Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung | de |
dc.rights.licence | Deposit Licence - No Redistribution, No Modifications | en |
ssoar.contributor.institution | GIGA | |
internal.status | formal und inhaltlich fertig erschlossen | |
internal.identifier.thesoz | 10034677 | |
internal.identifier.thesoz | 10040703 | |
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internal.identifier.thesoz | 10034610 | |
dc.type.stock | article | |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 557-581 | |
internal.identifier.classoz | 1090303 | |
internal.identifier.classoz | 10211 | |
internal.identifier.journal | 544 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
internal.identifier.ddc | 301 | |
dc.identifier.doi | https://doi.org/10.1017/S0022278X15000750 | |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 3 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 1 | |
dc.subject.classhort | 10500 | |
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internal.check.abstractlanguageharmonizer | CERTAIN | |
internal.check.languageharmonizer | CERTAIN_RETAINED | |