| Popis: |
Chapter 7 uses a case study of taxation in Uganda to show how my theory can explain the government's tax decisions. Uganda's revenue system has undergone substantial changes since elections were reintroduced in the 1990s. As the political system liberalized between 1996 and 2006, the government has significantly altered taxation. Some new taxes have been introduced, while others have been eliminated. Some taxes have also been kept, but have gone from being coercive to more closely resembling tax bargaining. I show that the expansion of democracy led to elimination of several key forms of taxation, as predicted by the model, and that the contraction of political competition has led to the introduction of new, often unpopular, taxes. Critically, the government has consistently changed the structure of taxation to minimize the accountability demands it faces from citizens, despite the revenue shortfalls it faces. |
