Date: 2018
Type: Contribution to book
Introduction : the leap of faith
STEINMO, Sven (ed.), The leap of faith : the fiscal foundations of successful government in Europe and America, 2018, Oxford : Oxford University Press, pp. 3-30
STEINMO, Sven, Introduction : the leap of faith, in STEINMO, Sven (ed.), The leap of faith : the fiscal foundations of successful government in Europe and America, 2018, Oxford : Oxford University Press, pp. 3-30
- https://hdl.handle.net/1814/62084
Retrieved from Cadmus, EUI Research Repository
Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of tax revenue goes missing due to tax evasion. This book explores this question by examining the fiscal history of five different democratic nations: Sweden, Britain, Italy, the United States, and Romania. This chapter introduces the book and draws out the central themes introduced in the substantive chapters. Drawing on these rich historical chapters, the introduction shows that successful states have developed strong administrative capacities, treat all taxpayers fairly, and deliver value for the monies they collect. This chapter argues that differences in tax compliance across countries is not explained by different political cultures, but is instead explained by differences in the efficacy of state institutions and the ways they have interacted with their citizens.
Cadmus permanent link: https://hdl.handle.net/1814/62084
Full-text via DOI: 10.1093/oso/9780198796817.003.0001
ISBN: 9780198796817
Publisher: Oxford University Press
Grant number: FP7/295675/EU
Sponsorship and Funder information:
The research leading to these results has received funding from the European Research Council under the European Union’s Seventh Framework Programme (FP/2007-2013)
Files associated with this item
Files | Size | Format | View |
---|---|---|---|
There are no files associated with this item. |