Nothing Special   »   [go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/p/unu/wpaper/wp-2016-131.html
   My bibliography  Save this paper

The political economy of 'linked' progressive taxation in Africa and Latin America

Author

Listed:
  • Paul Mosley
  • Abdul-Gafaru Abdulai
Abstract
One key element in the reduction of poverty and (in Latin America) inequality has been the achievement of greater fiscal equity; we analyse one key part of this process, which is the earmarking of portions of tax revenue to be spent on progressive public expenditures such as social protection, health, and education. Such 'linkage' yields a political dividend, and may also help to strengthen the tax base, but at the same time constrains the flexibility with which public revenue can be switched between sectors.

Suggested Citation

  • Paul Mosley & Abdul-Gafaru Abdulai, 2016. "The political economy of 'linked' progressive taxation in Africa and Latin America," WIDER Working Paper Series wp-2016-131, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-131
    as

    Download full text from publisher

    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-131.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:wbk:wbpubs:13081 is not listed on IDEAS
    2. Armando Barrientos, 2013. "Social Assistance in Developing Countries," One Pager 222, International Policy Centre for Inclusive Growth.
    3. Mosley, Paul, 2015. "Fiscal Composition and Aid Effectiveness: A Political Economy Model," World Development, Elsevier, vol. 69(C), pages 106-115.
    4. Jehu-Appiah, Caroline & Aryeetey, Genevieve & Spaan, Ernst & de Hoop, Thomas & Agyepong, Irene & Baltussen, Rob, 2011. "Equity aspects of the National Health Insurance Scheme in Ghana: Who is enrolling, who is not and why?," Social Science & Medicine, Elsevier, vol. 72(2), pages 157-165, January.
    5. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521888158, September.
    6. Barrientos,Armando, 2013. "Social Assistance in Developing Countries," Cambridge Books, Cambridge University Press, number 9781107039025, September.
    7. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2013. "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay," Commitment to Equity (CEQ) Working Paper Series 1313, Tulane University, Department of Economics, revised Aug 2013.
    8. repec:bla:devpol:v:23:y:2005:i:2:p:131-144 is not listed on IDEAS
    9. World Bank, 2011. "Tackling Poverty in Northern Ghana," World Bank Publications - Reports 2755, The World Bank Group.
    10. Stigler, George J, 1970. "Director's Law of Public Income Redistribution," Journal of Law and Economics, University of Chicago Press, vol. 13(1), pages 1-10, April.
    11. Mosley, Paul, 2012. "The Politics of Poverty Reduction," OUP Catalogue, Oxford University Press, number 9780199692125.
    12. Quentin Wodon, 2012. "Improving the Targeting of Social Programs in Ghana," World Bank Publications - Books, The World Bank Group, number 13082.
    13. Brautigam,Deborah & Fjeldstad,Odd-Helge & Moore,Mick (ed.), 2008. "Taxation and State-Building in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521716192, September.
    14. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2013. "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay," Commitment to Equity (CEQ) Working Paper Series 13, Tulane University, Department of Economics, revised Aug 2013.
    15. Mofya-Mukuka, Rhoda & Kabwe, Stephen & Kuteya, Auckland N. & Mason, Nicole M., 2013. "How Can the Zambian Government Improve the Targeting of the Farmer Input Support Program?," Food Security Collaborative Policy Briefs 146939, Michigan State University, Department of Agricultural, Food, and Resource Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Paul Mosley & Abdul-Gafaru Abdulai, 2016. "The political economy of 'linked' progressive taxation in Africa and Latin America," WIDER Working Paper Series 131, World Institute for Development Economic Research (UNU-WIDER).
    2. Pamela Lenton & Mike Masiye & Paul Mosley, 2017. "Taxpayer’s dilemma: how can ‘fiscal contracts’ work in developing countries?," Working Papers 2017004, The University of Sheffield, Department of Economics.
    3. Paul Mosley & Abdul‐Gafaru Abdulai, 2020. "The political economy of progressive fiscal contracts in Africa and Latin America," Development Policy Review, Overseas Development Institute, vol. 38(4), pages 411-427, July.
    4. Paul Mosley, 2012. "The politics of what works for the poor in public expenditure and taxation: a review," Global Development Institute Working Paper Series esid-011-12, GDI, The University of Manchester.
    5. Frederick Golooba-Mutebi & Sam Hickey, 2013. "Investigating the links between political settlements and inclusive development in Uganda: towards a research agenda," Global Development Institute Working Paper Series esid-020-13, GDI, The University of Manchester.
    6. Mosley, Paul, 2012. "Fiscal Composition and Aid Effectiveness: A Political-Economy Model," WIDER Working Paper Series 029, World Institute for Development Economic Research (UNU-WIDER).
    7. Paul Mosley, 2012. "Fiscal Composition and Aid Effectiveness: A Political-Economy Model," WIDER Working Paper Series wp-2012-029, World Institute for Development Economic Research (UNU-WIDER).
    8. Mosley, Paul, 2015. "Fiscal Composition and Aid Effectiveness: A Political Economy Model," World Development, Elsevier, vol. 69(C), pages 106-115.
    9. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series wp-2017-32, World Institute for Development Economic Research (UNU-WIDER).
    10. Armando Barrientos, 2016. "Inequality, Poverty, and Antipoverty Transfers," Working Papers id:11190, eSocialSciences.
    11. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series 032, World Institute for Development Economic Research (UNU-WIDER).
    12. repec:unu:wpaper:wp2012-29 is not listed on IDEAS
    13. Kate Pruce, 2023. "The Politics of Who Gets What and Why: Learning from the Targeting of Social Cash Transfers in Zambia," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 35(4), pages 820-839, August.
    14. Gabriella Y. Carolini, 2021. "Aid’s urban footprint and its implications for local inequality and governance," Environment and Planning A, , vol. 53(2), pages 389-409, March.
    15. Ulriksen, Marianne S. & Plagerson, Sophie, 2014. "Social Protection: Rethinking Rights and Duties," World Development, Elsevier, vol. 64(C), pages 755-765.
    16. Timothy Besley & Torsten Persson, 2011. "Pillars of Prosperity: The Political Economics of Development Clusters," Economics Books, Princeton University Press, edition 1, number 9624.
    17. Juan M Villa, 2016. "A harmonised proxy means test for Kenya’s National Safety Net programme," Global Development Institute Working Paper Series 032016, GDI, The University of Manchester.
    18. Boadu Ayeboafo, 2016. "VAT Compliance Challenges in Ghana and How to Address Them," International Journal of Economics and Financial Research, Academic Research Publishing Group, vol. 2(7), pages 132-139, 07-2016.
    19. Ahrens, Joachim & Schweickert, Rainer & Zenker, Juliane, 2011. "Varieties of capitalism, governance and government spending: A cross-section analysis," PFH Forschungspapiere/Research Papers 2011/01, PFH Private University of Applied Sciences, Göttingen.
    20. Cappelen, Alexander W. & Fjeldstad, Odd-Helge & Mmari, Donald & Sjursen, Ingrid Hoem & Tungodden, Bertil, 2021. "Understanding the resource curse: A large-scale experiment on corruption in Tanzania," Journal of Economic Behavior & Organization, Elsevier, vol. 183(C), pages 129-157.
    21. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unu:wpaper:wp-2016-131. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Siméon Rapin (email available below). General contact details of provider: https://edirc.repec.org/data/widerfi.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.