The Politics of Revenue Bargaining in Africa
This book examines the politics of revenue bargaining in Africa in a time when attention to domestic revenue mobilisation has expanded immensely. Measures to increase taxes and other revenues can -but do not always- lead to a process of bargaining, where revenue providers negotiate for some kind of...
Сохранить в:
| Формат: | Online |
|---|---|
| Язык: | английский |
| Опубликовано: |
Oxford University Press
2024
|
| Предметы: | |
| Online-ссылка: | OCN: 1411277995 |
| Метки: |
Нет меток, Требуется 1-ая метка записи!
|
| _version_ | 1869527745632927744 |
|---|---|
| collection | Directory of Open Access Books |
| description | This book examines the politics of revenue bargaining in Africa in a time when attention to domestic revenue mobilisation has expanded immensely. Measures to increase taxes and other revenues can -but do not always- lead to a process of bargaining, where revenue providers negotiate for some kind of a return. This book offers in-depth analyses of micro-instances of revenue bargaining across five African countries: Mozambique, Senegal, Tanzania, Togo, and Uganda. All case studies draw on a common theoretical framework combining the fiscal contract theory with the political settlement approach, which enables a systematic exploration into what triggers revenue bargaining; how these processes unfold; and finally, if and when they reach an agreement (whether a fiscal contract or not). From the empirically rich case narratives emerges a story of how power and initial bargaining position influence not only whether bargaining emerges in the first place, but also the processes and their outcomes. Less resourceful taxpayers are in a more difficult position to raise their voice, but in some cases even these groups manage to ally with other civil society groups to protest against tax reforms they perceive as unfair. Indirect taxes such as VAT often trigger protests, and so do sudden changes in tax practices. Revenue providers rarely call for improved services in return for paying tax, which would be expected to nurture the foundation for a fiscal social contract. Instead, revenue providers are more likely to negotiate for tax reductions, implying that governments’ effort to increase revenue is impeded. We do find many instances of state-society reciprocity when ruling elites try to be responsive to revenue providers’ demands. Hence, this book gives insight into the nature and dynamics not only of revenue bargaining but of policy-making in general as well as the implications hereof for state-society reciprocity in Africa. |
| format | Online |
| id | doab-20.500.12854ir-133954 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Oxford University Press |
| publisherStr | Oxford University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1339542025-07-17T10:00:34Z The Politics of Revenue Bargaining in Africa Kjær, Anne Mette Sandvad Ulriksen, Marianne Bak, Ane Karoline Revenue bargaining; fiscal contract; political settlement; Africa; taxation; state-society relations; political economy; domestic revenue mobilisation; reciprocity; comparative politics thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa This book examines the politics of revenue bargaining in Africa in a time when attention to domestic revenue mobilisation has expanded immensely. Measures to increase taxes and other revenues can -but do not always- lead to a process of bargaining, where revenue providers negotiate for some kind of a return. This book offers in-depth analyses of micro-instances of revenue bargaining across five African countries: Mozambique, Senegal, Tanzania, Togo, and Uganda. All case studies draw on a common theoretical framework combining the fiscal contract theory with the political settlement approach, which enables a systematic exploration into what triggers revenue bargaining; how these processes unfold; and finally, if and when they reach an agreement (whether a fiscal contract or not). From the empirically rich case narratives emerges a story of how power and initial bargaining position influence not only whether bargaining emerges in the first place, but also the processes and their outcomes. Less resourceful taxpayers are in a more difficult position to raise their voice, but in some cases even these groups manage to ally with other civil society groups to protest against tax reforms they perceive as unfair. Indirect taxes such as VAT often trigger protests, and so do sudden changes in tax practices. Revenue providers rarely call for improved services in return for paying tax, which would be expected to nurture the foundation for a fiscal social contract. Instead, revenue providers are more likely to negotiate for tax reductions, implying that governments’ effort to increase revenue is impeded. We do find many instances of state-society reciprocity when ruling elites try to be responsive to revenue providers’ demands. Hence, this book gives insight into the nature and dynamics not only of revenue bargaining but of policy-making in general as well as the implications hereof for state-society reciprocity in Africa. 2024-02-06T04:01:02Z 2024-02-06T04:01:02Z 2024-02-05T11:21:07Z 2024 book OCN: 1411277995 https://library.oapen.org/handle/20.500.12657/87509 https://directory.doabooks.org/handle/20.500.12854/133954 eng open access image/jpeg image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/87509/1/9780192695260_WEB.pdf https://library.oapen.org/bitstream/20.500.12657/87509/1/9780192695260_WEB.pdf https://library.oapen.org/bitstream/20.500.12657/87509/1/9780192695260_WEB.pdf Oxford University Press 10.1093/oso/9780192868787.001.0001 10.1093/oso/9780192868787.001.0001 db4e319f-ca9f-449a-bcf2-37d7c6f885b1 Aarhus Universitet 0db552d3-59a2-444f-bc63-c56e92032055 337 Oxford open access |
| spellingShingle | Revenue bargaining; fiscal contract; political settlement; Africa; taxation; state-society relations; political economy; domestic revenue mobilisation; reciprocity; comparative politics thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa The Politics of Revenue Bargaining in Africa |
| title | The Politics of Revenue Bargaining in Africa |
| title_full | The Politics of Revenue Bargaining in Africa |
| title_fullStr | The Politics of Revenue Bargaining in Africa |
| title_full_unstemmed | The Politics of Revenue Bargaining in Africa |
| title_short | The Politics of Revenue Bargaining in Africa |
| title_sort | politics of revenue bargaining in africa |
| topic | Revenue bargaining; fiscal contract; political settlement; Africa; taxation; state-society relations; political economy; domestic revenue mobilisation; reciprocity; comparative politics thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa |
| topic_facet | Revenue bargaining; fiscal contract; political settlement; Africa; taxation; state-society relations; political economy; domestic revenue mobilisation; reciprocity; comparative politics thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCM Development economics and emerging economies thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPB Comparative politics thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::1 Place qualifiers::1H Africa |
| url | OCN: 1411277995 |