Compared to their prominence in OECD countries, taxation issues appear infrequently on public political agendas in most Southern countries. The author first explores the historical and structural reasons for this difference, and then goes on to suggest why it is likely to be smaller in future: recent changes in the fiscal environment in the South will encourage a higher degree of political mobilisation around taxpayer identities, and therefore help raise the profile of taxation issues on public political agendas. Finally, Moore suggests that this is likely on balance to contribute to better governance and to development generally, although this outcome is contingent on many factors that are not yet understood.
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Forum for Development Studies, No. 1, Vol. 31, 26 pp.