Why are citizens in some countries more willing to pay taxes than in other countries? This book examines the history of the relationship between citizens and their states in five countries, (Sweden, Britain, Italy, Romania, and the United States), and demonstrates how and why pe…
Why are some people more willing to pay their taxes than others? In some countries the government is able to collect more than 90% of the taxes it is owed, while in other countries more than 30% of tax revenue goes missing due to tax evasion. This book explores this question by …
This policy-oriented chapter draws specific lessons from the historical narratives of previous chapters that should be of interest to tax policymakers and policy activists in developing nations today. The chapter attempts to answer the "So What?" question by drawing on the histo…
Although a core insight of historical institutionalism (HI) is that history affects actors' beliefs, values and preferences, it is difficult to test these propositions directly. This chapter argues that one way of testing HI theories is to integrate some of the methods and techn…