Strategic Taxation: Fiscal Capacity and Accountability in African States

Fiscal capacity, the ability of states to collect tax revenues, is central to understanding the emergence of modern-day political institutions and how they vary. Yet canonical work draws heavily fr...

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Publication Details

Journal
The Journal of Development Studies
Published
2026-10-14
DOI
https://doi.org/10.1080/00220388.2026.2742631
Primary Topic
Fiscal Policies and Political Economy
Type
article
Field-Weighted Citation Impact
0.00
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article

Strategic Taxation: Fiscal Capacity and Accountability in African States

Alex Yeandle
The Journal of Development Studies
Fiscal Policies and Political Economy
article

Strategic Taxation: Fiscal Capacity and Accountability in African States

Alex Yeandle
article en

Abstract

Fiscal capacity, the ability of states to collect tax revenues, is central to understanding the emergence of modern-day political institutions and how they vary. Yet canonical work draws heavily fr...

The Journal of Development Studies
Aarhus University (DK)
Peace, justice, and strong institutions
Openalex Percentile: Top 8%
Fiscal Policies and Political Economy
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