Fiscal Policy, State Building and Economic Development. (13th March 2018)

• Record Type: Journal Article
• Authors: Addison, Tony; Niño‐Zarazúa, Miguel; Pirttilä, Jukka
• Other Names: Addison Tony guestEditor.; Niño‐Zarazúa Miguel guestEditor.; Pirttilä Jukka guestEditor.
• Is Part Of: Journal of international development. Volume 30:Number 2(2018:Mar.)
• Page Start: 161
• Page End: 172
• Publication Date: 2018-03-13
• Subjects: tax policy -- economic development -- developing countries; Economic development projects -- Developing countries -- Periodicals; Developing countries -- Economic policy -- Periodicals; Developing countries -- Foreign economic relations -- Periodicals; Economic development -- Periodicals; 330.91724
• DOI: 10.1002/jid.3355
• Languages: English
• ISSNs: 0954-1748

Abstract

Abstract: This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University‐World Institute for Development Economics Research Special Issue. The article, as the studies in this collection, gives especial emphasis to the role natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are relevant issues, considering that the Millennium Development Goals and now the Sustainable Development Goals have placed fiscal policy, and tax policy and revenue mobilisation in particular, at the centre of national and international development efforts. Delivering on the Sustainable Development Goals will require a level of state revenue mobilisation capacity in many ways unprecedented in the history of development policy. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.