| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16176 |
| DP16176 Fiscal Development under Colonial and Sovereign Rule | |
| Ewout Frankema; Marlous van Waijenburg | |
| 发表日期 | 2021-05-20 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | This paper explores differences in the making of a ‘modern’ fiscal state under colonial and sovereign rule. Focusing on African and Asian colonies (1820–1970) and their respective European metropoles, it argues that while the introduction of ‘modern’ taxes was part of an imperial diffusion process of fiscal reforms, these new taxes were embedded in a distinctly colonial political, social and economic logic. In contrast to the imperial metropoles, where ‘modern’ taxes built on organically grown tax bases, fiscal ‘modernity’ and ‘tradition’ co-existed in a dualistic system in the colonies. The comparison of fiscal development under colonial and sovereign rule helps to move beyond the Eurocentric bias in the historical tax literature and develop a more global theory of fiscal modernization. |
| 主题 | Economic History ; Public Economics |
| 关键词 | Economic history Fiscal modernization Colonial rule Africa Asia |
| URL | https://cepr.org/publications/dp16176 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/545148 |
| 推荐引用方式 GB/T 7714 | Ewout Frankema,Marlous van Waijenburg. DP16176 Fiscal Development under Colonial and Sovereign Rule. 2021. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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