This review uses theories of political economy to provide an analytical history of systems of
taxation, focusing on the determinants of total tax revenue, tax structure, and tax …

This article reviews recent research in fiscal sociology. We specifically examine
contributions to the study of taxation that illuminate core issues in the sociology of …

Why do governments tolerate the violation of their own laws and regulations? Conventional
wisdom is that governments cannot enforce their laws. Forbearance as Redistribution …

Particularly in developing countries, there is a gap between written law and behavior.
Comparative research emphasizes that laws go unenforced due to resource constraints or …

Inequality and taxation are fundamental problems of modern times. How and when can
democracies tax economic elites? This book develops a theoretical framework that refines …

Partiendo de una perspectiva que entiende a la tributación como una herramienta central
para viabilizar la implementación de políticas públicas en el marco de la Agenda 2030 del …

Improving tax administration has long been a matter of concern to those concerned with
developing countries. Since all countries need revenues, all countries have revenue …

Existing research on compliance failures by individuals and businesses focuses primarily on
information and incentive problems. This article develops a comprehensive framework for …

Many government policies attempt to change the behavior of individuals and businesses.
This article argues that policy makers and administrators should (1) think comprehensively …

The study of state capacity is back in vogue. Following a wave of research on large
macropolitical phenomena such as transitions to democracy, democratic consolidation, the …