Overview

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.

Full Product Details

Author:   Paolo de Renzio (School of Public and Business Administration of Fundação Getúlio Vargas, Brazil)
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Academic
ISBN:  

9781350344617

ISBN 10:   1350344613
Pages:   240
Publication Date:   25 January 2024
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
We will order this item for you from a manufactured on demand supplier.

Table of Contents

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

Reviews

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. * Joel Slemrod, David Bradford Distinguished University Professor of Economics at the University of Michigan, USA *

Author Information

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. He has published in various academic journals and co-edited a book called Open Budgets: The Political Economy of Transparency, Participation and Accountability (2013).

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions