941
Views
14
CrossRef citations to date
0
Altmetric
Articles

Tax Collection in Developing Countries – New Evidence on Semi-Autonomous Revenue Agencies (SARAs)

, &
Pages 541-555 | Accepted 12 Nov 2013, Published online: 28 Jan 2014

References

  • Bates, R. H., & Lien, D.-H. D. (1985). A note on taxation, development, and representative government. Politics & Society, 14(1), 53–70.
  • Beck, N. (2001). Time-series–cross-section data: What have we learned in the past few years? Annual Review of Political Science, 4, 271–293.
  • Beck, N., & Katz, J. N. (1995). What to do (and not to do) with time-series cross-section data. American Political Science Review, 89(3), 634–647.
  • Chaudhuri, K., & Dasgupta, S. (2006). The political determinants of fiscal policies in the states of India: An empirical investigation. The Journal of Development Studies, 42(4), 640–661.
  • Comisión Multisectorial en Materia de Descentralización Fiscal (Comisión Multisectorial). (2010). Propuesta técnica de descentralización fiscal. Lima: Comisión Multisectorial en Materia de Descentralización Fiscal.
  • Defensoría del Pueblo. (2005). Actuación del Servicio de Administración Tributaria y la Municipalidad Metropolitana de Lima. Lima: Defensoría del Pueblo.
  • Di John, J. (2009). Taxation as state-building: Reforming tax systems for political stability and sustainable economic growth: A practioner’s guide. Washington, DC: Financial and Investment Climate Service (FIAS) and The World Bank Group in collaboration with DFID.
  • Di John, J. (2011). Taxation, developmental state capacity and poverty reduction. International Journal of Social Welfare, 20(3), 270–279.
  • Eubank, N. (2012). Taxation, political accountability and foreign aid: Lessons from Somaliland. Journal of Development Studies, 48(4), 465–480.
  • Faguet, J.-P. (2008). Decentralisation’s effects on public investment: Evidence and policy lessons from Bolivia and Colombia. Journal of Development Studies, 44(8), 1100–1121.
  • Fauvelle-Aymar, C. (1999). The political and tax capacity of government in developing countries. Kyklos, 52(3), 391–413.
  • Fjeldstad, O.-H., & Semboja, J. (2001). Why people pay taxes: The case of the development levy in Tanzania. World Development, 29(12), 2059–2074.
  • Gamkhar, S., & Shah, A. (2007). The impact of intergovernmental fiscal transfers: A synthesis of the conceptual and empirical literature. In R. Boadway & A. Shah (Eds.), Intergovernmental fiscal transfers: Principles and practice (pp. 225–258). Washington, DC: World Bank.
  • International Monetary Fund (IMF). (2011). Revenue mobilization in developing countries. Washington, DC: IMF Fiscal Affairs Department.
  • Instituto Nacional de Estadística e Informática (INEI). (2009). Perú: Estimaciones y Proyecciones de Población por Sexo, según Departamento, Provincia y Distrito, 2000–2015. Boletín Especial 18. Lima: INEI, UNFPA, CEPAL, CELADE. Retrieved from http://www.inei.gob.pe/biblioineipub/bancopub/Est/Lib0842/index.htm
  • Kidd, M., & Crandall, W. (2006). Revenue authorities: Issues and problems in evaluating their success (Working Paper 06/240). Washington, DC, International Monetary Fund, Washington, DC.
  • Levi, M. (1988). Of rule and revenue. Berkeley, CA: University of California Press.
  • Levi, M., & Sacks, A. (2007). Legitimating beliefs: Sources and indicators ( Working Paper 74). Cape Town: Afrobarometer.
  • Mann, A. (2004). Are semi-autonomous revenue authorities the answer to tax administration problems in developing countries? A practical guide (Research Paper for the project ‘Fiscal Reform for Trade Liberalization’). US Agency for International Development, Washington, DC.
  • Manning, N., Shepherd, G., Blum, J., & Laudares, H. (2008). Public management reform: Should Latin America learn from the OECD? XIII Congreso International Del CLAD sobre Reforma del Estado y de la Administración Pública, Buenos Aires.
  • Moore, M. (2008). Between coercion and contract: Competing narratives on taxation and governance. In D. Bräutigam, O.-H. Fjeldstad and M. Moore (Eds.), Taxation and state-building in developing countries (pp. 34–63). Cambridge: Cambridge University Press.
  • Organisation for Economic Co-operation and Development (OECD). (2010). Tax for development, OECD observer special supplement – January 2010. Paris: OECD.
  • Organisation for Economic Co-operation and Development (OECD). (2011). Tax administration in OECD and selected non-OECD countries. Paris: OECD.
  • Organisation for Economic Co-operation and Development (OECD). (2013). Addressing base erosion and profit shifting. Paris: OECD.
  • Plümper, T., Troeger, V. E., & Manow, P. (2005). Panel data analysis in comparative politics: Linking method to theory. European Journal of Political Research, 44(2), 327–354.
  • Rühling, M. (2005). Is there a substitution effect on property tax through fiscal transfers in Peru? X Congreso Internacional del CLAD sobre Reforma del Estado y de la Administración Pública, Santiago de Chile.
  • Schmidt, G. D. (1989). Political variables and governmental decentralization in Peru, 1949–1988. Journal of Interamerican Studies and World Affairs, 31(1/2), 193–232.
  • Stevenson, B., & Wolfers, J. (2006). Bargaining in the shadow of the law: Divorce laws and family distress. The Quarterly Journal of Economics, 121(1), 267–288.
  • Taliercio, R. (2004). Designing performance: the semi-autonomous revenue authority model in Africa and Latin America (Policy Research Working Paper 3423). World Bank, Washington, DC.
  • Talvi, E., & Végh, C. A. (2005). Tax base variability and procyclical fiscal policy in developing countries. Journal of Development Economics, 78(1), 156–190.
  • Terkper, S. E. (2008). Accounting challenges for semi-autonomous revenue agencies in developing countries (Working Paper 08/116). International Monetary Fund, Washington, DC.
  • Timmons, J. F. (2005). The fiscal contract: States, taxes and public services. World Politics, 57(4), 530–567.
  • United States Agency for International Development (USAID). (2012). Collecting Taxes. Washington, DC: USAID.
  • von Haldenwang, C. (2010). Taxation, fiscal decentralisation and legitimacy: The role of semi-autonomous tax agencies in Peru. Development Policy Review, 28(6), 643–667.
  • von Haldenwang, C., Büsing, E., Földi, K., Goldboom, T., Jenrich, F., & Pulkowski, J. (2009). Administración tributaria municipal en el contexto del proceso de descentralización en el Perú. Los Servicios de Administración Tributaria (SAT) Bonn: German Development Institute (DIE).
  • Von Soest, C. (2008). Donor support for tax administration reform in Africa: Experiences in Ghana, Tanzania, Uganda and Zambia ( Discussion Paper). Bonn: German Development Institute (DIE).
  • Wilson, S. E. and Butler, D. M. (2007). A lot more to do: The sensitivity of time-series cross-section analyses to simple alternative specifications. Political Analysis, 15(2), 101–123.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.