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dc.contributor.authorFjeldstad, Odd-Helge
dc.contributor.authorMoore, Mick
dc.date.accessioned2008-02-18T13:08:54Z
dc.date.accessioned2017-03-29T09:12:40Z
dc.date.available2008-02-18T13:08:54Z
dc.date.available2017-03-29T09:12:40Z
dc.date.issued2007
dc.identifier.isbn978-82-8062-215-0
dc.identifier.issn0804-3639
dc.identifier.urihttp://hdl.handle.net/11250/2435897
dc.description.abstractHow far has the recent global wave of tax reform contributed to state building in poorer countries? Our conclusion mirrors other general globalisation arguments: there are good things to report, but worrying problems in the poorest and most dependent countries. The reform agenda is least appropriate to those countries most in need of the state-building to which the taxation process has contributed at in other places and times. Governments in poorer countries have little choice but to go along with a reform agenda reflecting the priorities and needs of the more powerful actors in the international system. The contemporary tax reform agenda does not address the more urgent problems that the poorest countries face.
dc.language.isoeng
dc.publisherChr. Michelsen Institute
dc.relation.ispartofseriesCMI Working paper
dc.relation.ispartofseriesW 2007: 11
dc.titleTaxation and State-Building: Poor Countries in a Globalised World
dc.typeWorking paper


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