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State-building, Democracy and Taxation: Why Ireland will never be Sweden

Artikel i övriga tidskrifter
Författare Marina Nistotskaya
Michelle D'Arcy
Robert Ellis
Publicerad i University of Tokyo journal of law and politics
Volym 12
Sidor 110-123
ISSN 1349-0672
Publiceringsår 2015
Publicerad vid Quality of Government Institute (QoG)
Statsvetenskapliga institutionen
Sidor 110-123
Språk en
Länkar https://gup.ub.gu.se/file/185016
Ämnesord democracy, state-building, taxation
Ämneskategorier Statsvetenskap

Sammanfattning

Sweden is often held up as a model of institutional development, while Ireland has faced persistent governance problems, particularly in the area of taxation. Why is this the case? Our paper investigates how different pathways of institutional development, and in particular democratization at different levels of state capacity, help to explain these different outcomes. While Sweden was a highly effective state before it democratized, particularly in terms of its ability to monitor its population and collect taxes from them, the Irish state was not as effective in either of these functions, with long term implications for its ability to collect tax up to the present. Our conclusions suggest that what matters for beneficial social outcomes is not democracy per se, but the timing of democracy in state development.

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