Conclusion

Abstract

Abstract Chapter 8 concludes the book. It summarizes the findings of the book, and then discusses implications, scope conditions, and suggestions for future research. I argue that any attempts to increase taxation in developing countries must consider the political issues taxation raises: low fiscal capacity may be the result of political resistance rather than capacity issues. The book’s findings apply to a wide range of tax types and governments, although the exact outcomes will depend on local conditions. More work is needed to understand how taxation affects collective action and how best to support fiscal capacity in developing countries.