Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Piracha, Mujtaba; Moore, Mick

doi:10.1080/00220388.2016.1153076

Cited by 13 publications

(17 citation statements)

References 21 publications

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“…These features mean that tax bargaining between state and society (and state-rebuilding) in contemporary China differs from that in Western Europe in the seventeenth and nineteenth centuries. The China case also differs from other developing countries, where states failed to improve taxation capacities (see Piracha and Moore 2016).…”

Section: Discussionmentioning

confidence: 99%

A Fiscal Sociological Theory of Authoritarian Resilience

Zhang

2017

Sociological Theory

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The “institutional turn” of comparative authoritarianism enriches our understanding of authoritarian politics, but its lack of institutional theory, tendency to focus on epiphenomena or exogenous force, and failure to address autocrats’ dilemmas constitute weaknesses. Focusing on the taxation institution, this article builds an endogenous institutional explanation of authoritarian resilience. The author argues that while the taxation infrastructural power matters, it causes autocrats two dilemmas: the representation dilemma and the growth dilemma. Taking China as an ideal case, the author argues that two mechanisms, under-institutionalized taxation system and a half-tax state, help in resolving two dilemmas so far, but in the long term, these two mechanisms may counteract each other and weaken the authoritarian regime.

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Section: Discussionmentioning

confidence: 99%

A Fiscal Sociological Theory of Authoritarian Resilience

Zhang

2017

Sociological Theory

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“…If so, introducing a SARA would most likely have limited effect on tax performance. This argument finds basis in the political settlement and blame-avoidance theories, as well as in the idea that some governments might be revenue sacrificing rather than revenue maximising (Piracha & Moore, 2016).…”

Section: Why Saras Might Not Increase Tax Revenuementioning

confidence: 99%

“…perform. An example could be the ruling elite's willingness to maximise rule over revenue by giving concessions to powerful actors such as large tax exemptions (Piracha & Moore, 2016;Therkildsen & Bak, 2019). If that were the case, the expected effect of implementing a SARA on tax performance would be much more limited.…”

Section: Why Saras Might Not Increase Tax Revenuementioning

confidence: 99%

What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa

Jeppesen

2021

Public Admin & Development

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Semi-Autonomous Revenue Authorities (SARAs) have been introduced widely in the Global South with the hope of improving tax performance. However, while implementing the reform is an extensive restructuring and expensive endeavour, there is scarce systematic information on how SARAs have actually performed. This paper examines the average tax performance effect of introducing a SARA in sub-Saharan Africa and finds a positive effect on direct tax revenue, but no effect on indirect or total tax revenue. This is significant as it implies that implementing a SARA is not a quick-fix solution to improving total tax performance, but it does still offer some advantages. Additionally, the heterogeneous effects on direct and total tax revenue highlight the importance of how tax performance is evaluated.

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“…The customers 'buying behavior could be accurately researched in the actual market place, rather than in surveys and samples. Nevertheless, the concept of the revenue-maximizing, or even the revenue-hungry, state is unlikely to be a very useful starting point [16]. The prices considered in this article are actual prices of the products, and real time impact of discounts on multiple products can be studied, but not just a few products based on our convenience.…”

Section: Of 20mentioning

confidence: 99%

Trapping Fake Discounts as Drivers of Real Revenues and Their Impact on Consumer’s Behavior in India: A Case Study

et al. 2019

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This empirical study contributes towards identifying the effect of both fake and real discounts in the Indian marketing environment. A common but unsustainable practice in India is to increase the selling price and then offer a discount on the product. Increasing sales based on fake discount pricing strategy is a primary business development objective in India. The discounts, however, vary across store type and time and are based on product features. The selected databases were collected from the top five Indian e-commerce portals in terms of volume of sales, and from popular brick and motor outlets of tier 2 and tier 3 cities in India. The empirical results indicate that offers based on price in India had an impact of 2.8 times higher than the actual quality of the product. The outcomes suggest that marked price has a significant impact on consumer’s behavior. The results also indicate the existence of a strong correlation between trapping fake discounts and purchase by deceiving and persuading customers in India. Research is empirical in nature and respondents have been selected based on purposive sampling. The study is limited to tier 2 and 3 cities of India for 250 days, and the results are applicable to online and offline retail stores.

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Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Cited by 13 publications

References 21 publications

A Fiscal Sociological Theory of Authoritarian Resilience

A Fiscal Sociological Theory of Authoritarian Resilience

What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa

Trapping Fake Discounts as Drivers of Real Revenues and Their Impact on Consumer’s Behavior in India: A Case Study

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