• Mass Taxation and State-Society Relations in East Africa 

      Fjeldstad, Odd-Helge; Therkildsen, Ole (Taxation and State Building in Developing Countries Chapter 5, Chapter, 2008-01-01)
      Poll (‘head'''') tax has been the most common form of direct mass taxation in many sub-Saharan African countries since colonial times. Until very recently it was a dominant source of revenue for local governments. It has ...