Review
"This book does a masterful job of clarifying the centrality of taxation as a means to build both states and societies. Its analytic contribution is significant. It also offers an excellent set of case studies that demonstrate how government can improve revenue raising while also promoting the general welfare of the polity. The neat combination of theory and cases ensures that this exciting collective endeavor will shape both scholarship and policy-making for years to come."
Margaret Levi, Jere L. Bacharach Professor of International Studies, University of Washington
"The news is in: how much and how states tax their populations makes a tremendous difference to how well those populations live. And more taxes can actually coincide with better lives. In a series of well crafted studies, Brautigam, Moore and Fjeldstad show exactly how taxation - from coercive to contractual - makes a difference to national well being."
Charles Tilly, Joseph L. Buttenwieser Professor of Social Science, Columbia University
"Ranging across continents and political regimes, Brautigam, Fjeldstad, Moore and their colleagues provide lucid, dispassionate analysis of one of the most crucial issues in the contemporary political economy of development. Taxes are the cornerstone of any modern society, but for poor countries the capacity to tax can be the difference between chaos and development. This book skillfully dissects the ways in which global models have failed to serve the interests of poor countries and provides careful suggestions as to what actually works. Policy-makers and scholars alike should be grateful to have such a well-crafted, finely-balanced contribution to a topic too often mired in polemic and ideology."
Peter Evans, Professor of Sociology, University of California, Berkeley
"The individual chapters are empirically rich, thoughtfully argued, and nicely contextualized in the broader political economy literature on taxation. This book serves as an extremely valuable introduction and overview to the main debates as they apply to the developing world."
Perspectives on Politics, Hilary Appel, Claremont McKenna College
Product Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
0 有用 Dean Zhao 2022-10-17 15:34:48 上海
Chap.1 & 2,在国家建构与国家-社会关系的视野下理解税收问题,区分了强制税收与协商税收,从战争形态、制度复杂性、统治稳定性、经济结构和租金来源五个角度理解影响早期现代欧洲国家与现代发展中国家财税博弈差异的因素,不错。
0 有用 Gabriel 2022-05-15 13:54:26
chapter1-2 1.税收是发展中国家建设的新前沿,税收在建立和维持国家政权(代议制),塑造国家与社会的联系(制度,公共政策)方面发挥核心作用。 2.强制征税,税收契约问题。 3.当代发展中国家在税收谈判方面与古老欧洲国家的区别(战争特点变化,国家机构和规模,政权和政府的持久性,经济的现代化,巨额经济租金的出现。)
0 有用 Sebastián 2023-02-13 23:41:05 北京
chapter1,2是非常精彩且详尽的学术史综述和理论解说,原文看了一遍也权当复习专业英语了。从其中可以窥见当下的研究着重观察税收与国家建构的内向关系,或许启示着我能做点什么。硕论的框架看完之后基本上有了想法,从脑子里的一滩糨糊中摘出来截止日前交了上去,以至于读的时候反而没有在看字而是在读空白,找缝隙,学术史的恢弘明晰也基本意味着这个领域的理论的确也没啥可做的了。税收可能在建立和维持国家权力以及塑... chapter1,2是非常精彩且详尽的学术史综述和理论解说,原文看了一遍也权当复习专业英语了。从其中可以窥见当下的研究着重观察税收与国家建构的内向关系,或许启示着我能做点什么。硕论的框架看完之后基本上有了想法,从脑子里的一滩糨糊中摘出来截止日前交了上去,以至于读的时候反而没有在看字而是在读空白,找缝隙,学术史的恢弘明晰也基本意味着这个领域的理论的确也没啥可做的了。税收可能在建立和维持国家权力以及塑造其与社会的联系方面发挥核心作用。而编者开篇即言税收的国家建设作用主要体现在两个方面:以围绕税收的谈判为基础的社会契约的兴起,以及税收要求所提供的制度建设的刺激。两者都有可能增强国家的合法性。同样的,或许对民族国家内部有效的范式也可以作为逆命题用在国际关系中,卸掉功力的考量后,我想试试。 (展开)
0 有用 一丘一壑也风流 2018-01-11 20:52:57
看了Easter关于俄罗斯和波兰的税收改革对比一章。对起因说的不是特别清楚。
0 有用 Sebastián 2023-02-13 23:41:05 北京
chapter1,2是非常精彩且详尽的学术史综述和理论解说,原文看了一遍也权当复习专业英语了。从其中可以窥见当下的研究着重观察税收与国家建构的内向关系,或许启示着我能做点什么。硕论的框架看完之后基本上有了想法,从脑子里的一滩糨糊中摘出来截止日前交了上去,以至于读的时候反而没有在看字而是在读空白,找缝隙,学术史的恢弘明晰也基本意味着这个领域的理论的确也没啥可做的了。税收可能在建立和维持国家权力以及塑... chapter1,2是非常精彩且详尽的学术史综述和理论解说,原文看了一遍也权当复习专业英语了。从其中可以窥见当下的研究着重观察税收与国家建构的内向关系,或许启示着我能做点什么。硕论的框架看完之后基本上有了想法,从脑子里的一滩糨糊中摘出来截止日前交了上去,以至于读的时候反而没有在看字而是在读空白,找缝隙,学术史的恢弘明晰也基本意味着这个领域的理论的确也没啥可做的了。税收可能在建立和维持国家权力以及塑造其与社会的联系方面发挥核心作用。而编者开篇即言税收的国家建设作用主要体现在两个方面:以围绕税收的谈判为基础的社会契约的兴起,以及税收要求所提供的制度建设的刺激。两者都有可能增强国家的合法性。同样的,或许对民族国家内部有效的范式也可以作为逆命题用在国际关系中,卸掉功力的考量后,我想试试。 (展开)
0 有用 Dean Zhao 2022-10-17 15:34:48 上海
Chap.1 & 2,在国家建构与国家-社会关系的视野下理解税收问题,区分了强制税收与协商税收,从战争形态、制度复杂性、统治稳定性、经济结构和租金来源五个角度理解影响早期现代欧洲国家与现代发展中国家财税博弈差异的因素,不错。
0 有用 Gabriel 2022-05-15 13:54:26
chapter1-2 1.税收是发展中国家建设的新前沿,税收在建立和维持国家政权(代议制),塑造国家与社会的联系(制度,公共政策)方面发挥核心作用。 2.强制征税,税收契约问题。 3.当代发展中国家在税收谈判方面与古老欧洲国家的区别(战争特点变化,国家机构和规模,政权和政府的持久性,经济的现代化,巨额经济租金的出现。)
0 有用 一丘一壑也风流 2018-01-11 20:52:57
看了Easter关于俄罗斯和波兰的税收改革对比一章。对起因说的不是特别清楚。