Affiliation:
1. International Centre for Tax and Development and Munk School of Global Affairs and Public Policy University of Toronto Toronto Canada
2. United Nations Development Programme Amman Jordan
Abstract
AbstractWhile there has been increasing policy attention on broadening tax bases in low‐income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies of Sierra Leone and Togo, we demonstrate that revenue collection in rural areas is highly inefficient, leading to little, if any, revenue gains after factoring in collection costs. Accordingly, we question the existing rationales for extending taxation to rural citizens in low‐income countries. Instead, we argue for a rethinking of the role of taxation in rural areas, considering the nature of social contracts and limited fiscal reciprocity.
Funder
Direktoratet for Utviklingssamarbeid
Bill and Melinda Gates Foundation
Subject
Development,Geography, Planning and Development
Cited by
3 articles.
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