Taxing for development : contested ideas, the state, and commodity taxes in Argentina /
The importance of tax collection for sustainable development cannot be overstated: it forms a central pillar of the UN's Agenda 2030 and offers a concrete pathway to finance development in an increasingly politicised and diminishing foreign aid landscape. However, the strengthening of tax syste...
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| Format: | eBook |
| Language: | English |
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Oxford :
Oxford University Press,
[2025]
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| Series: | Critical frontiers of theory, research, and policy in international development studies.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | The importance of tax collection for sustainable development cannot be overstated: it forms a central pillar of the UN's Agenda 2030 and offers a concrete pathway to finance development in an increasingly politicised and diminishing foreign aid landscape. However, the strengthening of tax systems in the Global South has proved to be both complex and contentious. Scholars that have approached this tax-for-development puzzle have tended to privilege interest- and institutional-based arguments to explain low levels of tax collection and problems with implementing tax reforms. This book takes a different approach and argues that ideas about tax matter as much as interests and institutions for understanding social attitudes and responses to attempts by the state to raise revenues for development. |
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| Physical Description: | 1 online resource : illustrations. |
| Audience: | Specialized. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780198923220 0198923228 9780198923206 0198923201 |