Taxation, Responsiveness and Accountability in Sub-Saharan Africa
The Dynamics of Tax Bargaining

This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

Wilson Prichard (Author)

9781107110861, Cambridge University Press

Hardback, published 11 September 2015

308 pages, 15 b/w illus. 11 tables
23.5 x 16 x 2.3 cm, 0.59 kg

'Wilson Prichard addresses one of the most opaque and yet most pertinent questions for the current generation of political scientists studying Africa: have social contracts emerged and are these generating accountability over tax reform? … Prichard's analysis of tax responsiveness and accountability in sub-Saharan Africa is the most thorough and accomplished to date.' Dominic Burbidge, African Affairs

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.

1. Introduction: taxation, responsiveness and accountability in developing countries
2. Linking taxation, responsiveness, and accountability: theoretical model and research strategy
3. Taxation, responsiveness, and accountability in Ghana, 1981–2008
4. Direct and indirect tax bargaining in Kenya, 1963–2008
5. The quiet politics of taxation in Ethiopia, 1974–2008
6. Understanding tax bargaining: complexity and contingency
7. Looking forward: broader messages, policy lessons and directions for future research
Appendix 1. List of key interviews.

Subject Areas: Taxation [KFFD1], Political economy [KCP], Development economics & emerging economies [KCM], Economic growth [KCG]