Taxation, Responsiveness and Accountability in Sub-Saharan Africa

Wilson Prichard is an Assistant Professor in the Department of Political Science and Munk School of Global Affairs at the University of Toronto, Research Fellow at the Institute of Development Studies, UK, and Research Director of the International Centre for Tax and Development. He works closely with national governments, civil society groups and international organisations on strategies to strengthen tax reform and encourage state-society tax bargaining and the expansion of accountability.

• 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.

'This book is a breakthrough in the study of the politics of taxation. It develops a powerful theory that links taxation to representation, a statistical analysis that supersedes (and overturns) many earlier studies, and three sharply observed case studies that show the theory in action. Prichard's analysis will dramatically improve our understanding of fiscal politics and should be widely read by both scholars and policymakers.' Michael L. Ross, University of California, Los Angeles