A Taxing Journey: How Civic Actors Influence Tax Policy

(Hardback)

Available Formats

Publishing Details

Classifications

Physical Properties

Description

This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform. The cases cover a wide range of types of tax reform, from taxes on specific items like fuel, tobacco and mobile money applications, to personal and corporate income taxes. They also highlight the use of a variety of approaches by civic actorssuch as media campaigns, advocacy with legislators, and strategic litigationto influence policy. These examples, covering a range of lower and higher income countries, across many aspects of tax systems, give us useful examples to build on, demonstrating that citizens everywhere can influence tax policy and ultimately secure fairer societies. The ebook editions of this book are available open access under a CC BY 4.0 licence on www.bloomsburycollections.com.

Reviews

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 *

Author Bio

Paolo de Renzio is Senior Research Fellow at International Budget Partnership, and Adjunct Professor at PUC-Rio de Janeiro, Brazil. At IBP, he leads research on fiscal openness, equitable budgets and public financial management. He has published in various academic journals and co-edited a book called Open Budgets: The Political Economy of Transparency, Participation and Accountability (2013).