The Politics of Accountability and Taxation

Western historical know-how with taxation has been that a government’s enlarged financial dependency upon taxation revenues may produce governance benefits, as it persuades the accountability and taxation of a state to its inhabitants. Implicit or Explicit contract about who should pay for taxes, for what purposes and at what rates was reached through bargaining among the ruler and the prospective tax payers. In modern OECD regions concerns of taxation remain important and central, particularly around elections.
Continue reading