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Does democratisation foster effective taxation? Evidence from Benin

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journal contribution
posted on 06.10.2016 by Giulia Piccolino
Copyright © Cambridge University Press 2015.Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This paper looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its extractive capacities since democratisation. However, the effect of democratisation has been indirect, while the influence of the International Financial Institutions (IFI) and the size of the country's informal sector have played a more direct role. Nevertheless, the hypothesis that effective taxation is based on a quasi-consensual relationship between the state and the taxpayers finds some confirmation.

Funding

This article has been drafted as part of the research project ‘The Economic, Social and Political Consequences of Democratic Reforms. A Quantitative and Qualitative Comparative Analysis’ (COD), funded by a European Research Council Starting Grant (Grant Agreement no.262873, ‘Ideas’ , 7th Framework Programme of the EU.

History

School

  • Social Sciences

Department

  • Politics and International Studies

Published in

Journal of Modern African Studies

Volume

53

Issue

4

Pages

557 - 581

Citation

PICCOLINO, G., 2015. Does democratisation foster effective taxation? Evidence from Benin. Journal of Modern African Studies, 53(4), pp. 557-581.

Publisher

© Cambridge University Press (CUP)

Version

AM (Accepted Manuscript)

Publisher statement

This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/

Publication date

2015

Notes

This paper was accepted for publication in the journal Journal of Modern African Studies and the definitive published version is available at http://dx.doi.org/10.1017/S0022278X15000750

ISSN

0022-278X

eISSN

1469-7777

Language

en

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