On tax efforts and colonial heritage in Africa

Journal of Development Studies

Volumn 46, Issue 10, 2010, Pages 1647-1669

  Mkandawire, Thandika ^a  

^a LONDON SCHOOL OF ECONOMICS   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

GROSS DOMESTIC PRODUCT; PANEL DATA; TAX SYSTEM;

AFRICA;

EID: 82455242111     PISSN: 00220388     EISSN: 17439140     Source Type: Journal    
DOI: 10.1080/00220388.2010.500660     Document Type: Article

References (87)

1. Acemoglu, D., Johnson, S. and Robinson, J. The colonial origins of comparative development. NBER Working Paper 7771. Cambridge, MA. National Bureau of Economic Research.
2. Adam, C., Bevan, D. and Chambas, G. 2000. Exchange Rate Regimes and Revenue Performance in Sub-Saharan Africa, Mimeo: Department of Economics, University of Oxford.
3. Adam, H. 1998. King Leopold's Ghost: A Story of Greed, Terror, and Heroism in Colonial Africa, New York: Houghton Mifflin Company.
4. Agbeyegbe, T., Stotsky, J. G. and Wolde-Mariam, A. Trade liberalization, exchange rate changes, and tax revenue in sub-Saharan Africa. IMF Working Paper WP/04/178, International Monetary Fund. Washington, DC.
5. Ali, A. A.G., Mwalwanda, C. and Suliman, Y. 1999. Official development assistance to Africa: An overview. Journal of African Economies, 8(4): 504
6. Amin, S. 1972. Underdevelopment and dependence in black Africa - origins and contemporary forms. Journal of Modern African Studies, 10(4): 105-120.
7. Auriol, E. and Warlters, M. 2002. Taxation base in developing countries. Journal of Public Economics, 89(4): 625-646.
8. Austin, G. 2008. The reversal of fortunes thesis and the compression of history: perspectives from African and comparative economic history. Journal of International Development, 20(8): 996-1027.
9. Azam, J P., Devarajan, S. and O'Connell, S. A. Aid dependence reconsidered. Policy Paper 2144. Washington, DC: World Bank.
10. Bauer, P. T. 1954. West African Trade, Cambridge: Cambridge University Press.
11. Beckman, B. 1981. "Ghana: 1951-78: the agrarian basis of the colonial state". In Rural Development in Tropical Africa, Edited by: Heyer, J., Roberts, P. and Williams, G. 143-167. London: Macmillan.
12. Belcher, T. 1979. Industrial decentralisation and the dynamics of forced labour in South Africa. The Journal of Modern African Studies, 17(4): 677-686.
13. Bell, M. E. and Bowman, J. H. Widening the net: extending the property tax into previously untaxed areas of South Africa. Working Paper WP02MB1. Cambridge, MA: Lincoln Institute of Land Policy.
14. Benabou, R. 1996. "Inequality and growth. NBER Macroeconomics Annual". Cambridge, MA
15. Betts, R. F. 1990. "Methods and institutions of European domination". In General History of Africa Vol. Vii: Africa under Colonial Domination 1880-1935, Edited by: Boahen, A. A. 312-337. California: UNESCO, Heinneman.
16. Bird, R. M., Martinez-Vazquez, J. and Torgler, B. Societal institutions and tax effort in developing countries. Working Paper No. 2004-21, CREMA. Accessed athttp://ssrn.com/paper=662081
17. Boahen, A. 1985. "Colonialism in Africa: its impact and significance". In Africa under Colonial Domination: General History of Africa, Edited by: Adu Boahen, A. 782-810. Heineman and UNESCO.
18. Bolt, J. and Bezemer, D. 2009. Understanding long-run African growth: colonial institutions or colonial education?. Journal of Development Studies, 45(1): 24-54.
19. Bowden, S., Chiripanhura, B. and Mosley, P. 2008. Measuring and explaining poverty in six African countries: a long-period approach. Journal of International Development, 20(8): 1049-1079.
20. Bowden, S. and Mosley, P. 2008. Historical roots of poverty: a symposium. Journal of International Development, 20(8): 987-995.
21. Bräutigam, D. 2001. Aid Dependence and Governance, Stockholm: EGDI-Swedish Ministry of Foreign Affairs.
22. Brautigam, D. A. and Knack, S. 2004. Foreign aid, institutions, and governance in sub-Saharan Africa. Economic Development and Cultural Change, 52(2): 254-285.
23. Burgess, R. and Stern, N. 1993. Taxation and development. Journal of Economic Literature, 31(2): 762-830.
24. Campbell, J. L. 1993. The state and fiscal sociology. Annual Review of Sociology, 19: 163-185.
25. Cheibub, J. A. 1998. Political regimes and the extractive capacity of governments, taxation in democracies and dictatorships. World Politics, 50(3): 349-376.
26. Chelliah, R. J. 1971. Trends in taxation in developing countries. International Monetary Fund Staff Papers, 18: 254-331.
27. Clist, P. and Morrissey, O. 2010. Aid and tax revenue: Signs of a positive effect since the 1980s. Journal of International Development, forthcoming (DOI: 10.1002/jid.1656)
28. Collier, P. 2006. Is aid oil? An analysis of whether Africa can absorb more aid. World Development, 34(9): 1482-1497.
29. Coquery-Vidrovitch, C. 1990. "The colonial economy of the former French, Belgian, and Portuguese zones, 1914-35". In General History of Africa Vol. Vii: Africa under Colonial Domination 1880-1935, Edited by: Boahen, A. A. 351-381. California: UNESCO, Heinneman.
30. Davoodi, H. R. and Grigorian, D. A. Tax potential and tax effort: factors behind the stubbornly low tax collection in Armenia. The 4th Annual AIPRG Conference on: 'Armenia: Public Sector Governance and Economic Efficiency'. Washington, DC: The World Bank.
31. Devarajan, S., Rajkumar, A. S. and Swaroop, V. What does aid to Africa finance? Research Working Paper WPS 2092. Washington, DC: World Bank.
32. Elbadawi, I. A. 1999. External aid: help or hindrance to export orientation in Africa?. Journal of African Economies, 8(4): 578-616
33. Engerman, S. L., Sokoloff, K. L. and Hall, H. Colonialism, inequality, and long-run paths of development. NBER Working Paper w11057.
34. Fjeldstad, O.-H. and Rakner, L. Taxation and tax reforms in developing countries: illustrations from sub-Saharan Africa. CMI Report R 2003: 6: Chr. Michelsen Institute Development Studies and Human Rights. Bergen, Norway Accessed athttp://www.cmi.no/publications/file/1551-taxation-and-tax-reforms-in-developing-countries.pdf
35. Ghura, D. Tax revenue in sub-Saharan Africa: effects of economic policies and corruption. IMF Working Paper 98/135, International Monetary Fund. Washington, DC.
36. Good, K. 1976. Settler colonialism: economic development and class formation. The Journal of Modern African Studies, 14(4): 597-620.
37. Grier, R. M. 1999. Colonial legacies and economic growth. Public Choice, 98(3): 317-335.
38. Gupta, S., Clements, B., Pivovarsky, A. and Tiongson, E. R. Foreign aid and revenue response: does the composition of aid matter?. IMF Working Paper WP/03/xx, Fiscal Affairs Department, IMF. Washington, D.C.
39. Herbst, J. 1990. War and the state in Africa. International Security, 14(4): 117-139.
40. Hinderink, J. and Sterkenburg, J. J. 1987. Agricultural Commercialization and Government Policy in Africa, London: KPI.
41. ILO. 2003. Key Indicators of the Labour Market, ILO. Accessed athttp://www.ilo.org/empelm/what/lang-en/WCMS_114240
42. Kaufmann, D., Kraay, A. and Mastruzzi, M. 2005. Governance Matters IV: Governance Indicators for 1996-2004 Accessed athttp://web.worldbank.org/WBSITE/EXTERNAL/WBI/EXTWBIGOV ANTCOR/0,contentMDK:20771165~menuPK:1866365~pagePK:64168445~piPK:64168309~the SitePK:1740530,00.html
43. Lange, M. K. 2004. British colonial legacies and political development. World Development, 32(8): 905-922.
44. Levi, M. 1988. Of Rule and Revenue, Berkeley, CA: University of California Press.
45. Lieberman, E. 2002. How South African citizens evaluate their economic obligations to the state. Journal of Development Studies, 38(3): 37-62.
46. Lieberman, E. S. 2003. Race and Regionalism in the Politics of Taxation in Brazil and South Africa, Cambridge: Cambridge University Press.
47. Lienert, I. and Modi, J. A decade of civil service reform in sub-Saharan Africa. IMF Working Paper 97/179, International Monetary Fund. Washington, DC. Accessed athttp://ssrn.com/paper=883931
48. Mandala, E. 2006. Feeding and fleecing the native: how the Nyasaland transport system distorted a new food market, 1890s-1920s. Journal of Southern African Studies, 32(3): 505-524.
49. McGillivray, M. and Morrissey, O. Fiscal effects of aid. Discussion Paper 2001/61, UNU/ WIDER. Helsinki. Accessed athttp://www.wider.unu.edu/publications/working-papers/discussion-papers/2001/ en_GB/dp2001-61/_files/78091803390576691/default/dp2001-61.pdf
50. Meillassoux, C. 1981. Maidens, Meal and Money: Capitalism and the Domestic Community, Cambridge: Cambridge University Press.
51. Mhone, G. 2004. "Historical trajectories of social policy in post-colonial Africa: the case of Zambia". In Social Policy in a Development Context, Edited by: Mkandawire, T. 284-308. Basingstoke: Palgrave Macmillan.
52. Mhone, G. C.Z. Enclavity and constrained labour absorptive capacity in Southern African economies. ILO/SAMAT discussion paper 12, International Labour Organization/Southern Africa Multidisciplinary Advisory Team (ILO/Samat). Harare.
53. Mkandawire, T. 1999. "Shifting commitments and national cohesion in African countries". In Common Security and Civil Society in Africa, Edited by: Wohlegemuth, L., Gibson, S., Klasen, S. and Rothchild, E. 14-41. Uppsala: Nordiska Afrikainstitutet.
54. Mkandawire, T. 2009. From national question to social question. Transformation, 69: 130-160.
55. Mogalakwe, M. 2006. How Britain underdeveloped Bechuanaland Protectorate: a brief critique of the political economy of colonial Botswana. Africa Development, 31(1): 66-88.
56. Moore, M. 1998. "Death without taxes: democracy, state capacity, and aid dependence in the fourth world". In The Democratic Developmental State: Political and Institutional Design, Edited by: Robinson, M. and White, G. 84-121. Oxford: Oxford University Press.
57. Moore, W. E. 1955. Labor attitudes toward industrialization in under-developed countries. American Economic Review, XLV (May): 156-165.
58. Moradi, A. 2008. Confronting colonial legacies - lessons from human development in Ghana and Kenya, 1880-2000. Journal of International Development, 20(8): 1107-1121.
59. Morrissey, O., Islei, O. and M'Amanja, D. Aid loans versus aid grants: are the effects different?. University of Nottingham, School of Economics, CREDIT Research Paper 07/05.
60. Moss, T., Pettersson, G. and Walle, N.v.d. 2005. "The aid institutions paradox: long-term costs of high aid dependency". Oxford: Queen Elisabeth House.
61. Musgrave, R. A. 1969. Fiscal Systems, New Haven, London: Yale University Press.
62. Myint, H. 1958. The 'classical' theory of international trade and the underdeveloped countries. Economic Journal, 68(270): 317-337.
63. Nattrass, N. 1991. Controversies about capitalism and apartheid in South Africa: an economic perspective. Journal of Southern African Studies, 17(4): 654-677.
64. Nattrass, N. and Seekings, J. 2001. Democracy and distribution in highly unequal economies: the case of South Africa. The Journal of Modern African Studies, 39(3): 471-498.
65. North, D. 1990. Institutions, Institutional Change and Economic Performance, Cambridge: Cambridge University Press.
66. North, D. C. The contribution of the new institutional economics to an understanding of the transition problem. WIDER Annual Lectures 1, United Nations University/WIDER (World Institute for Development Economics Research). Helsinki.
67. Oliver, R. A. and Atmore, A. 1967. Africa since 1800, Cambridge: Cambridge University Press.
68. Persson, T. and Tabellini, G. 1993. Is inequality harmful for growth. American Economic Review, 84(3): 600-621.
69. Phimister, I. 1974. Peasant production and underdevelopment in Southern Rhodesia. African Affairs, 73(291): 217-218.
70. Phimister, I. 1984. Accommodating imperialism: the compromise of the settler state in Southern Rhodesia, 1923-1929. The Journal of African History, 25(3): 279-294.
71. Phimister, I. R. 1991. Secondary industrialisation in Southern Africa: the 1948 custom agreement between Southern Rhodesia and South Africa. Journal of Southern African Studies, 17(3): 430-442.
72. Piancastelli, M. Measuring the tax effort of developed and developing countries. Cross country panel data analysis - 1985/95. Texto para discussão no. 818, Instituto de Pesquisa Economica Aplicada, Rio de Janeiro. Accessed athttp://papers.ssrn.com/sol3/papers.cfm?abstract_id=283758
73. Remmer, K. L. 2004. Does foreign aid promote the expansion of government?. American Journal of Political Science, 48(1): 77-92.
74. Rodney, W. 1990. "The colonial economy". In General History of Africa Vol. VII: Africa under Colonial Domination 1880-1935, Edited by: Boahen, A. A. 332-350. California: UNESCO, Heinneman.
75. Stotsky, J. and Wolde-Mariam, A. Tax effort in sub-Saharan Africa. Working Paper WP/97/107, IMF.
76. Tanzi, V. 1987. Quantitative characteristics of the tax systems of developing countries, in: David Newberry and Nicholas Stern (eds). The Theory of Taxation for Developing Countries,: 205-241. (Oxford: Oxford University Press)
77. Teera, J. M. and Hudson, J. 2004. Tax performance: a comparative study. Journal of International Development, 16(6): 785-802
78. Thies, C. G. 2005. War, rivalry, and state building in Latin America. American Journal of Political Science, 49(3): 451-465.
79. Thies, C. G. 2007. The political economy of state building in sub-Saharan Africa. The Journal of Politics, 69(3): 716-731.
80. Tilly, C. 1985. "War making and state making as organized crime". In Bringing the State Back In, Edited by: Evans, P., Rueschemeyer, D. and Skocpol, T. 169-191. Cambridge: Cambridge University Press.
81. UNDP. 2006. Human Development Report 2006: Beyond Scarcity - Power, Poverty and the Global Water Crisis, New York: United Nations.
82. Van Onselen, C. 1976. Chibaro: African Mine Labour in Southern Rhodesia, 1900-1933, London: Pluto Press.
83. Wagner, R. E. 1976. Revenue structure, fiscal illusion, and budgetary choice. Public Choice, 25(1): 45-61.
84. Webber, C. and Wildavsky, A. B. 1986. A History of Taxation and Expenditure in the Western World, London: Simon & Schuster.
85. Wolpe, H. 1972. Capitalism and cheap labour-power in South Africa: from segregation to apartheid. Economy and Society, 1(4): 425-456.
86. Young, C. 1988. "African colonial state and its political legacy". In The Precarious Balance: State and Society in Africa, Edited by: Rothchild, D. and Chazan, N. 25-67. Boulder, CO: Westview Press.
87. Zolt, E. M. and Bird, R. M. 2005. Redistribution via taxation: the limited role of the personal income tax in developing countries. UCLA Law Review, 52(6): 1627-1867.