European Parliament Library

Political Institutions, State Building, and Tax Capacity :, Crossing the Tipping Point, Vitor Gaspar, Laura Jaramillo, Philippe Wingender

Abstract
An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12¾ 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
Language
eng
Literary Form
non fiction
Physical Description
1 online resource (34 pages), color illustrations.
Specific Material Designation
remote
Form Of Item
online
Isbn
9781475558395

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