In the late 1970s, a modest scholarly clash took place between James C. Scott and Michael Adas over the extent to which, if at all, the British administration in Burma had granted tax remissions to the rural population of the province during the economic crisis of the early 1930s. This formed an important part of their wider debate on the causes of the major rebellion—the Hsaya San rebellion—which erupted in Lower Burma in the closing days of 1930. First into the arena was Scott, in The Moral Economy of the Peasant: Rebellion and Subsistence in Southeast Asia, published in 1976. On this issue, Scott's starting point was the observation that the colonial world of the late nineteenth and early twentieth centuries saw a very marked increase in the capacity of the state to extract tax revenues from rural populations. The decisive strength of colonial administrations in this respect lay in paperwork, in ‘the inexorable progress of cadastral surveys, settlement reports for land revenue, censuses, the issuance of land titles and licences, identity cards, tax rolls and receipts . . .’, in other words, in the creation of ‘nets of finer and finer official weave’ that trapped rural taxpayers with increasing thoroughness.
Value Added Tax and Informality: Determinants of Registration of Enterprises under State VAT in India
