scholarly journals Does taxation lose its role in contemporary democratisation? State revenue production revisited in the third wave of democratisation

2019 ◽  
Vol 58 (1) ◽  
pp. 184-208 ◽  
Author(s):  
JUNKO KATO ◽  
SEIKI TANAKA
Keyword(s):  
Third Wave ◽  
The Third ◽  
State Revenue ◽  
Revenue Production

scholarly journals Human development without democratic accountability: how regressive taxation contributes to human development through state capacity

2018 ◽  
Vol 19 (3) ◽  
pp. 429-443 ◽  
Author(s):  
Junko Kato ◽  
Seiki Tanaka
Keyword(s):  
Human Development ◽  
Tax Compliance ◽  
Value Added ◽  
Tax Revenue ◽  
Third Wave ◽  
Democratic Accountability ◽  
Financial Capacity ◽  
The Third ◽  
Regressive Tax ◽  
Revenue Production

AbstractState revenue production since the third wave of democratization contrasts sharply with the experiences of the first and second waves of democratization. The late democratizers tend to adopt and raise revenue from a regressive tax on consumption (the value-added tax: VAT), which is more compatible with economic development in global markets but is considered as unequal taxation. How does the weak redistributive (i.e., regressive) effect of this form of taxation affect the welfare of people? We build on the conventional wisdom that democratic accountability through multiparty contestation improves human development. Focused on taxation, we argue that an increasing state financial capacity contributes to an increase in human development, even when electoral contestation is absent. Empirical analyses employed a reduction in infant mortality as an indicator for the improvement of human development and demonstrate the counter-intuitive effect of the VAT on human development. Despite the effect of weak redistribution, the VAT contributes to human development in countries with less democratic accountability. The results also show that the state's financial capacity to secure tax compliance, rather than a mere increase in tax revenue, intervenes critically in such development in countries since the third wave. We conclude that the increased state financial capacity with regressive taxation is expected to promote human development in newly emerging democratic states.

Charting the Currents of the Third Wave

Hypatia ◽  
1997 ◽  
Vol 12 (3) ◽  
pp. 29-45 ◽  
Author(s):  
Catherine M. Orr
Keyword(s):  
Third Wave ◽  
The Third

Rethinking Philosophy in the Third Wave of Feminism

Hypatia ◽  
1997 ◽  
Vol 12 (3) ◽  
pp. 100-115
Author(s):  
David Golumbia
Keyword(s):  
Third Wave ◽  
The Third

MODEL OF SOCIAL POTENTIAL OF CHILDHOOD IN THE RUSSIAN REGIONS: THE RESULTS OF EXPERIMENTS

2019 ◽  
pp. 152-162
Author(s):  
A.G. Filipova ◽  
A.V. Vysotskaya
Keyword(s):  
Third Wave ◽  
Russian Regions ◽  
The Third ◽  
Control Factors ◽  
Social Potential ◽  
System Input ◽  
Optimal Values ◽  
Fixed Ideal ◽  
And Control ◽  
Selection Of

The article presents the results of mathematical experiments with the system «Social potential of childhood in the Russian regions». In the structure of system divided into three subsystems – the «Reproduction of children in the region», «Children’s health» and «Education of children», for each defined its target factor (output parameter). The groups of infrastructure factors (education, health, culture and sport, transport), socio-economic, territorial-settlement, demographic and en-vironmental factors are designated as the factors that control the system (input parameters). The aim of the study is to build a model îf «Social potential of childhood in the Russian regions», as well as to conduct experiments to find the optimal ratio of the values of target and control factors. Three waves of experiments were conducted. The first wave is related to the analysis of the dynam-ics of indicators for 6 years. The second – with the selection of optimal values of control factors at fixed ideal values of target factors. The third wave allowed us to calculate the values of the target factors based on the selected optimal values of the control factors of the previous wave.

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