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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Does democratisation foster effective taxation? Evidence from Benin
Author:Piccolino, GiuliaISNI
Year:2015
Periodical:Journal of Modern African Studies (ISSN 1469-7777)
Volume:53
Issue:4
Pages:557-581
Language:English
Geographic term:Benin
Subjects:public finance
taxation
democratization
State-society relationship
Link:https://doi.org/10.1017/S0022278X15000750
Abstract:Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This article looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its extractive capacities since democratisation. However, the effect of democratisation has been indirect, while the influence of the International Financial Institutions (IFI) and the size of the country's informal sector have played a more direct role. Nevertheless, the hypothesis that effective taxation is based on a quasi-consensual relationship between the state and the taxpayers finds some confirmation Bibliogr., notes, ref., sum. [Journal abstract]
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