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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:How Does Neopatrimonialism Affect the African State's Revenues? The Case of Tax Collection in Zambia
Author:Soest, Christian vonISNI
Year:2007
Periodical:Journal of Modern African Studies
Volume:45
Issue:4
Period:December
Pages:621-645
Language:English
Geographic term:Zambia
Subjects:political systems
patronage
tax administration
Politics and Government
Economics and Trade
External link:https://www.jstor.org/stable/4501949
Abstract:Following the neopatrimonialism paradigm, it can be hypothesized that in African States informal politics of the rulers infringe on the collection of taxes and in turn reduce State revenue. This article tests this proposition for the case of Zambia. Neopatrimonial continuity in the country is evidenced by three factors: the concentration of political power, the award of personal favours, and the misuse of State resources. Despite this continuity, the revenue performance increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. Donor pressure has been the most important intervening variable accounting for this improvement. Yet, strengthening the collection of central State revenue has been consistent with a neopatrimonial rationale, and may even have fed neopatrimonialism overall, by providing increased resources for particularistic expenditure. Bibliogr., notes, ref., sum. [Journal abstract]
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