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@article{ Soest2007,
 title = {How does neopatrimonialism affect the African state? The case of tax collection in Zambia},
 author = {Soest, Christian von},
 journal = {The Journal of Modern African Studies},
 number = {4},
 pages = {621-645},
 volume = {45},
 year = {2007},
 issn = {1469-7777},
 doi = {},
 urn = {},
 abstract = {Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors : the concentration of political power, the award of personal favours, and
the misuse of state resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of
central state revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure.},
 keywords = {Sambia; Zambia; Afrika; Africa; Staat; national state; Einnahmen; revenue; Steuern; taxes; Steuerpolitik; tax policy; Steuersystem; tax system; öffentlicher Haushalt; public budget; Patrimonialismus; patrimonialism; Finanzverwaltung; fiscal authorities; Korruption; corruption; politische Macht; political power; internationale Hilfe; international aid; Entwicklungshilfepolitik; development aid policy; politische Ökonomie; political economy; südliches Afrika; Southern Africa; Entwicklungsland; developing country}}