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• The Sources of Variation in Empirical Statehood – The Impact of Assimilation and Ethnic Group Rights on Patterns of Taxation in a Sub-Saharan African Comparative Perspective

Rapport
Författare Anna Persson
ISBN 1653-8919
Förlag University of Gothenburg
Förlagsort Göteborg
Publiceringsår 2008
Publicerad vid Statsvetenskapliga institutionen
Språk en
Ämneskategorier Statsvetenskap (exklusive studier av offentlig förvaltning och globaliseringsstudier)

Sammanfattning

Despite great similarities among modern states in terms of juridical statehood, empirically, states still vary a lot in terms of how successful they are in governing their societies. This study asks how we can understand this variation in empirical statehood. More in specific, it asks how we can understand variation in patterns of taxation. The study concludes that nationally distinctive patterns of taxation can in part be understood as a result of contrasting definitions of the national political community, specified during formative periods of state development in key legal and policy documents. More specifically, building on the argument that a shared national identity is decisive for solving collective action problems such as the one of taxation, the study contends that the degree to which the national political community was officially recognized as being ethnically diverse at the time of independence in Botswana, Zambia, and Uganda influenced notions of ‘us’ and ‘them’ and, ultimately, the ability of these states to collect income taxes in the post-independence period.

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