Taxing Journey: How Civic Actors Influence Tax Policy [Pehme köide]

Through a series of careful case studies covering a range of lower and higher income countries, A Taxing Journey highlights the role of civil society organizations (CSOs) in effecting tax reform, elucidating an often important but understudied aspect of the political economy of tax reform. By showing how civic activism around tax worksand sometimes does not work--it offers useful lessons for CSOs interested in getting involved in tax issues by highlighting the use of a variety of approaches, such as media campaigns and advocacy with legislators, to influence policy. It should be essential reading for would-be tax reformers around the world. * Joel Slemrod, David Bradford Distinguished University Professor of Economics at the University of Michigan, USA * Taxation is at the heart of governance, yet equitable tax reform is a daunting challenge. This authoritative study, drawing on cases across the globe, unpacks the creative strategies used by citizen groups. What coalitions do they form? What capacities do they need? When--and why--do they sometimes succeed? With rich, detailed narratives, this book provides a pathbreaking analysis of this vital subject. * Deborah Brautigam, Bernard L. Schwartz Professor of International Political Economy Emerita, Johns Hopkins University, School of Advanced International Studies, USA * This is clearly an important publication that hopefully maps out an expanding research agenda. For those already convinced that taxation lies at the centre of many developmental, democratic and equity questions, it provides a unique lens to inform our understanding. It is perhaps most useful for those interested in advancing tax reform outside the OECD, including those wishing to advance international tax justice. * The Economic Record *