ISBN : 9780198796817
Why are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why people in in some countries have come to trust the government with their money while in other countries they do not. The book explores the evolution of this relationship in detail, in each case showing how some governments developed the fiscal and technical capacity to tax their citizens fairly and deliver public services efficiently. In short, how and why some countries became more trustworthy than others. The volume concludes by examining the implications of these five cases for developing countries today and the lessons that can be learned.
1 Sven H. Steinmo: Introduction: The Leap of Faith
2 Marina Nistotskaya and Michelle D'Arcy: Getting to Sweden: The Origins of High Compliance in the Swedish Tax State
3 Jenny Jansson: Creating Tax-compliant Citizens in Sweden: The Role of Social Democracy
4 Josef Hien: Tax Evasion in Italy: A God-given Right?
5 John D'Attoma: Explaining Italian Tax Compliance: A Historical Analysis
6 Martin Daunton: Creating Consent: Taxation, War, and Good Government in Britain, 1688-1914
7 Liam Stanley: 'When We Were Just Giving Stuff Away Willy-Nilly': Historicizing Contemporary British Tax Morale
8 Romain Huret: The Not-so-infernal Revenue Service? Tax Collection, Citizens and Compliance in the United States in the Eighteenth to the Twentieth Centuries
9 Carolyn Jones: Seeing Taxation in the Mid-Twentieth Century: U.S. Tax Compliance
10 Clara Volintiru: Tax Collection without Consent: State Building in Romania
11 Arpad Todor: Willing to Pay? The Politics of Engendering Faith in the Post-communist Romanian Tax System
12 Marcelo Bergman and Sven H. Steinmo: Taxation and Consent: Implications for Developing Nations