Taxation is normally treated as purely a financial issue. It is now increasingly recognised that it is also a governance issue. This paper summarises the policy implications of a growing debate about the connections between the sources of government revenues and the quality of governance.
This is a two-page summary of a paper which can be accessed in full on this page.
Brighton, UK: Institute of Development Studies, 2 pp.
Research Summary 23, How Does Taxation Affect the Quality of Governance? IDS Working Paper No. 280