The Other Side of Taxation: Extraction and Social Institutions in the Developing World
The Other Side of Taxation: Extraction and Social Institutions in the Developing World
复制标题
税收的另一面：发展中国家的榨取和社会制度
DOI：
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发表时间：
2018
期刊：
影响因子：
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通讯作者：
L. Rakner
中科院分区：
文献类型：
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作者：
Ellen Lust;L. Rakner
财政社会学文献将国家视为发展的核心，但在大多数发展中国家，正式税收是有限的。相反，当地居民在国家之外为公共物品的提供做出了大量贡献。也就是说，他们从事的是我们所说的社会榨取而不是国家税收。本文对社会抽取和驱动抽取的社会制度进行了概念化。此外，它考虑了社会机构内容的变化，并提出了研究议程，使我们能够了解社会机构如何影响社区一级的资源调动和发展。它汲取了大量跨学科文献的经验教训，其中包括人类学、社会学、经济学、心理学和政治学方面的研究成果。
The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local residents make substantial contributions outside the state to the provision of public goods. That is, they engage in what we call social extraction rather than state taxation. This article conceptualizes social extraction and the social institutions that drive extraction. Furthermore, it considers variations in the content of social institutions, and it proposes research agendas that allow us to understand how social institutions impact resource mobilization and development at the community level. It draws lessons from a large, cross-disciplinary literature that includes work in anthropology, sociology, economics, psychology, and political science.