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Taxing Journey: How Civic Actors Influence Tax Policy [Minkštas viršelis]

Edited by (School of Public and Business Administration of Fundaēćo Getślio Vargas, Brazil)
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis: 234x156 mm
  • Išleidimo metai: 21-Aug-2025
  • Leidėjas: Bloomsbury Academic
  • ISBN-10: 1350344656
  • ISBN-13: 9781350344655
Kitos knygos pagal šią temą:
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis: 234x156 mm
  • Išleidimo metai: 21-Aug-2025
  • Leidėjas: Bloomsbury Academic
  • ISBN-10: 1350344656
  • ISBN-13: 9781350344655
Kitos knygos pagal šią temą:
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.

Recenzijos

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 *

Daugiau informacijos

The first in-depth look at how civic organizations around the world have engaged governments in tax reform, including both tax policy and administration, and what it takes to achieve greater equity in this complex policy domain
Chapter
1. Introduction
Paolo de Renzio and Jason Lakin

Chapter
2. A Taxing Journey: How Civic Actors Influence Tax Policy. Synthesis
Chapter.
Paolo de Renzio and Jason Lakin

Chapter
3. The Yellow Vests: A French Cry for Tax Justice.
Alexis Spire

Chapter
4. Reforming Tax Administration in Guatemala.
Gustavo Berganza

Chapter
5. Questioning Tax Treaties in Kenya: The Role of Public Interest
Litigation as a Tool for Tax Justice Advocacy.
Joy Waruguru Ndubai

Chapter
6. Targeting Fiscal Privileges: Fundars Campaign Against Tax
Amnesties in Mexico.
Israel Santos Flores

Chapter
7. Critical Collaboration: The Power and Limits of Civil Society
Engagement in Sin Tax Reforms in the Philippines.
Kenneth Isaiah Ibasco Abante

Chapter
8. Opposing Unfair Taxes: Campaigning Against the Mobile Money Tax
and Social Media Tax in Uganda.
Solomon Rukundo

Chapter
9. Attempts to Tax the Rich in Three U.S. States.
Alan Essig

Chapter
10. Conclusions and Key Lessons
Paolo de Renzio and Jason Lakin

List of Contributors
Paolo de Renzio is Senior Lecturer at the Brazilian School of Public and Business Administration of Fundaēćo Getślio Vargas (EBAPE/FGV) in Rio de Janeiro, Brazil. He has published in various academic journals and co-edited a book called Open Budgets: The Political Economy of Transparency, Participation and Accountability (2013).