Volume 33 Number 3 May 2002
Edited by: Mick Moore and Lise Rakner
Why the title ‘New politics of taxation’? What then were the ‘old’? This Bulletin discusses the increasing prominence of taxation issues on policy and political agendas in developing countries. Dismissing the premise that taxation is a dry and technical topic with no implications for development, the contributing authors reflect on the reasons for this rise, both in discussions about region-specific factors and on the underpinning global issue of the defeat of the neo-liberal aim to ‘roll back the state’.
With greater fiscal dependence of developing country governments on tax revenues should come, ideally, a greater accountability of the state to its citizens. Some articles discuss historic precedents for this but others reject that there is a connection, or that current reforms encourage such a connection. The final section of the Bulletin is a set of contributions that ask the question ‘How can developing country governments tax more effectively?’
Volume 33 Number 2 March 2002
Edited by: John Gaventa, Alex Shankland and Joanna Howard
Around the world, a growing crisis of legitimacy characterises the relationship between citizens and the institutions that affect their lives. Citizens speak of mounting disillusionment with government, based on concerns about corruption, lack of responsiveness to the needs of the poor and the absence of a sense of connection with elected representatives and bureaucrats. Traditional forms of expertise and representation are being questioned and the rights and responsibilities of corporations and other global actors are being challenged, as global inequalities persist and deepen.
In this Bulletin, researchers associated with the Development Research Centre on Citizenship, Participation and Accountability (DRC) share emerging work around the meanings of rights and citizenship, spaces and places for participation, and new forms of accountability in different parts of the world. The DRC is coordinated at IDS and brings together researchers from Bangladesh, Brazil, India, Mexico, Nigeria, South Africa and the UK.