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Discussion Paper Details

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Title: Taxation and Development

Author(s): Timothy J. Besley and Torsten Persson

Publication Date: January 2013

Keyword(s): State Capacity and Taxation

Programme Area(s): Development Economics and Public Economics

Abstract: The central question in taxation and development is: "how does a government go from raising around 10% of GDP in taxes to raising around 40%"? This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the literature and evidence, it builds an overarching framework to help structure thinking on the topic.

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Bibliographic Reference

Besley, T and Persson, T. 2013. 'Taxation and Development'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=9307