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date: 08 August 2020

Abstract and Keywords

This article explores the impact of taxation on politics and development, especially in developing countries. It begins by explaining the revenues and regimes paradigm, which is based on the notion that state revenue (sources, levels or needs) has a profound influence on politics and governance institutions. In particular, it examines whether and in what ways government revenues shape political institutions and patterns of governance. The article considers a number of critiques and concerns regarding the revenues and regimes paradigm and outlines alternative perspectives. It then asks why governments tax, how they collect taxes, and what determines levels of tax collection. The article concludes by analyzing whether tax-collection performance indicates “state capacity.”

Keywords: taxation, politics, development, developing countries, revenues and regimes paradigm, governance, government revenues, political institutions, tax collection, state capacity

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