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A Taxing Journey: How Civic Actors Influence Tax Policy

Editat de Paolo de Renzio
en Limba Engleză Hardback – 24 ian 2024
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 actors-such as media campaigns, advocacy with legislators, and strategic litigation-to 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.
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Specificații

ISBN-13: 9781350344617
ISBN-10: 1350344613
Pagini: 240
Dimensiuni: 156 x 234 mm
Greutate: 0.51 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Academic
Locul publicării:London, United Kingdom

Caracteristici

Provides reasons to be more optimistic about how citizens can both work with governments, and pressure them from outside (through courts, media, etc.) in order to change policy in ways that benefit ordinary people

Notă biografică

Paolo de Renzio is Senior Lecturer at the Brazilian School of Public and Business Administration of Fundação Getúlio Vargas (EBAPE/FGV) in Rio de Janeiro, Brazil. At IBP, he leads research on fiscal openness, equitable budgets and public financial management. He has published in various academic journals and co-edited a book called Open Budgets: The Political Economy of Transparency, Participation and Accountability (2013).

Cuprins

Chapter 1. IntroductionPaolo de Renzio and Jason LakinChapter 2. A Taxing Journey: How Civic Actors Influence Tax Policy. Synthesis Chapter.Paolo de Renzio and Jason LakinChapter 3. The Yellow Vests: A French Cry for Tax Justice.Alexis SpireChapter 4. Reforming Tax Administration in Guatemala.Gustavo BerganzaChapter 5. Questioning Tax Treaties in Kenya: The Role of Public Interest Litigation as a Tool for Tax Justice Advocacy.Joy Waruguru NdubaiChapter 6. Targeting Fiscal Privileges: Fundar's Campaign Against Tax Amnesties in Mexico.Israel Santos FloresChapter 7. Critical Collaboration: The Power and Limits of Civil Society Engagement in Sin Tax Reforms in the Philippines.Kenneth Isaiah Ibasco AbanteChapter 8. Opposing Unfair Taxes: Campaigning Against the Mobile Money Tax and Social Media Tax in Uganda.Solomon RukundoChapter 9. Attempts to Tax the Rich in Three U.S. States.Alan EssigChapter 10. Conclusions and Key LessonsPaolo de Renzio and Jason LakinList of Contributors

Recenzii

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 works-and 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.
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.