Discussion Paper Details

Please find the details for DP16176 in an easy to copy and paste format below:

Full Details   |   Bibliographic Reference

Full Details

Title: Fiscal Development under Colonial and Sovereign Rule

Author(s): Ewout Frankema and Marlous Van Waijenburg

Publication Date: May 2021

Keyword(s): Africa, Asia, colonial rule, economic history and fiscal modernization

Programme Area(s): Economic History and Public Economics

Abstract: This paper explores differences in the making of a 'modern' fiscal state under colonial and sovereign rule. Focusing on African and Asian colonies (1820??1970) and their respective European metropoles, it argues that while the introduction of 'modern' taxes was part of an imperial diffusion process of fiscal reforms, these new taxes were embedded in a distinctly colonial political, social and economic logic. In contrast to the imperial metropoles, where 'modern' taxes built on organically grown tax bases, fiscal 'modernity' and 'tradition' co-existed in a dualistic system in the colonies. The comparison of fiscal development under colonial and sovereign rule helps to move beyond the Eurocentric bias in the historical tax literature and develop a more global theory of fiscal modernization.

For full details and related downloads, please visit:

Bibliographic Reference

Frankema, E and Van Waijenburg, M. 2021. 'Fiscal Development under Colonial and Sovereign Rule'. London, Centre for Economic Policy Research.