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Fiscal Policy, State Building and Economic Development
Author(s) -
Addison Tony,
NiñoZarazúa Miguel,
Pirttilä Jukka
Publication year - 2018
Publication title -
journal of international development
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.533
H-Index - 66
eISSN - 1099-1328
pISSN - 0954-1748
DOI - 10.1002/jid.3355
Subject(s) - sustainable development , tax revenue , politics , revenue , state (computer science) , tax policy , economics , political science , fiscal policy , economic growth , economic policy , economic system , public economics , tax reform , finance , macroeconomics , algorithm , computer science , law
This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University‐World Institute for Development Economics Research Special Issue. The article, as the studies in this collection, gives especial emphasis to the role natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are relevant issues, considering that the Millennium Development Goals and now the Sustainable Development Goals have placed fiscal policy, and tax policy and revenue mobilisation in particular, at the centre of national and international development efforts. Delivering on the Sustainable Development Goals will require a level of state revenue mobilisation capacity in many ways unprecedented in the history of development policy. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.