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The political economy of revenue pressure and tax collection efficiency

The political economy of revenue pressure and tax collection efficiency Purpose – The purpose of this paper is to develop a political‐economy model to show how political imperatives lead to reforms in administering direct tax collection. Design/methodology/approach – A static, political‐gain approach was used to model employment in the tax collection sector and then the implications of an increase in revenue pressure were derived through a comparative statics method. Findings – As revenue pressure increases, the “political value” in terms of granting employment falls and thus efficiency resulting from purely political motives decreases. Originality/value – This paper is an original work. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Indian Growth and Development Review Emerald Publishing

The political economy of revenue pressure and tax collection efficiency

Indian Growth and Development Review , Volume 4 (1): 15 – Apr 19, 2011

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References (30)

Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1753-8254
DOI
10.1108/17538251111124990
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to develop a political‐economy model to show how political imperatives lead to reforms in administering direct tax collection. Design/methodology/approach – A static, political‐gain approach was used to model employment in the tax collection sector and then the implications of an increase in revenue pressure were derived through a comparative statics method. Findings – As revenue pressure increases, the “political value” in terms of granting employment falls and thus efficiency resulting from purely political motives decreases. Originality/value – This paper is an original work.

Journal

Indian Growth and Development ReviewEmerald Publishing

Published: Apr 19, 2011

Keywords: Political economy; Economic growth; Economic development; Fiscal policy; Monetary policy; Taxes

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