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1. How Neopatrimonialism Affects Tax Administration: A Comparative Study of Three World Regions

Author:
Christian von Soest, Karsten Bechle, and Nina Korte
Publication Date:
07-2011
Content Type:
Working Paper
Institution:
German Institute of Global and Area Studies
Abstract:
Neopatrimonialism is a concept that has predominately been applied to describe governance in sub-Saharan Africa. Recently, though, it has also been used to describe states from other world regions. However, scholars have rarely attempted to systematically compare neopatrimonial rule in different regional settings. This paper aims to narrow this gap by examining the effect of neopatrimonialism on the tax administration as a core state function in six countries from three different world regions: Argentina, Venezuela, Indonesia, the Philippines, Kenya and Zambia. We conclude that neopatrimonialism is a valuable concept for comparative area studies with the potential to foster dialogue on the "state in operation" across the regional divide. However, several indicators are more valid for some world regions than for others. We find that there is no systematic relationship between neopatrimonial trajectories and the strength of tax administration. Individual actor decisions influence the outcomes of neopatrimonialism substantially.
Topic:
Post Colonialism and Governance
Political Geography:
Kenya, Indonesia, Asia, Argentina, Philippines, Latin America, Venezuela, and Zambia

2. Measuring the Capability to Raise Revenue. Process and Output Dimensions and Their Application to the Zambia Revenue Authority

Author:
Christian von Soest
Publication Date:
12-2006
Content Type:
Working Paper
Institution:
German Institute of Global and Area Studies
Abstract:
The worldwide diffusion of the good governance agenda and new public management has triggered a renewed focus on state capability and, more specifically, on the capability to raise revenue in developing countries. However, the analytical tools for a comprehensive understanding of the capability to raise revenue remain underdeveloped. This article aims at filling this gap and presents a model consisting of the three process dimensions 'information collection and processing', 'merit orientation' and 'administrative accountability'. 'Revenue performance' constitutes the fourth capability dimension which assesses tax administration's output. This model is applied to the case of the Zambia Revenue Authority. The dimensions prove to be valuable not only for assessing the how much but also the how of collecting taxes. Theycan be a useful tool for future comparative analyses of tax administrations' capabilities in developing countries.
Topic:
Development, Economics, and Third World
Political Geography:
Africa, Zambia, and Holland

3. How Does Neopatrimonialism Affect the African State? The Case of Tax Collection in Zambia

Author:
Christian von Soest
Publication Date:
11-2006
Content Type:
Working Paper
Institution:
German Institute of Global and Area Studies
Abstract:
Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenues. This article tests this proposition for the case of Zambia. The main finding is that there is no linear correlation between a neopatrimonial system and the collection of taxes. Neopatrimonial continuity in the country is evidenced by three factors; the concentration of political power, the award of personal favours and the misuse of state resources. Despite this continuity, the revenue performance has increased considerably with the creation of the semi-autonomous Zambia Revenue Authority. This demonstrates that the effect of neopatrimonialism on public policy in the African state is highly context-specific and dependent on the interaction with additional variables. Donor pressure has been the most important in the Zambian case. In order to apply neopatrimonialism for further empirical work on public policy in the African state, these additional variables have to be incorporated into the analysis.
Topic:
Civil Society, Economics, and Politics
Political Geography:
Africa, Zambia, and Holland