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Title: Does democratisation foster effective taxation? Evidence from Benin
Authors: Piccolino, Giulia
Issue Date: 2015
Publisher: © Cambridge University Press (CUP)
Citation: PICCOLINO, G., 2015. Does democratisation foster effective taxation? Evidence from Benin. Journal of Modern African Studies, 53(4), pp. 557-581.
Abstract: Copyright © Cambridge University Press 2015.Fiscal sociology has alleged the existence of a mutually reinforcing effect between the emergence of representative government and effective taxation. This paper looks at Benin, a low-income country that successfully democratised in the early 1990s. It finds that Benin appears to have reinforced its extractive capacities since democratisation. However, the effect of democratisation has been indirect, while the influence of the International Financial Institutions (IFI) and the size of the country's informal sector have played a more direct role. Nevertheless, the hypothesis that effective taxation is based on a quasi-consensual relationship between the state and the taxpayers finds some confirmation.
Description: This paper was accepted for publication in the journal Journal of Modern African Studies and the definitive published version is available at http://dx.doi.org/10.1017/S0022278X15000750
Sponsor: This article has been drafted as part of the research project ‘The Economic, Social and Political Consequences of Democratic Reforms. A Quantitative and Qualitative Comparative Analysis’ (COD), funded by a European Research Council Starting Grant (Grant Agreement no.262873, ‘Ideas’ , 7th Framework Programme of the EU.
Version: Accepted for publication
DOI: 10.1017/S0022278X15000750
URI: https://dspace.lboro.ac.uk/2134/22709
Publisher Link: http://dx.doi.org/10.1017/S0022278X15000750
ISSN: 0022-278X
Appears in Collections:Published Articles (PHIR)

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