TY - BOOK AU - Martin,Lucy TI - Strategic taxation: fiscal capacity and accountability in African states T2 - Oxford scholarship online SN - 9780197672679 AV - HJ3021 U1 - 336.20096 23 PY - 2023/// CY - New York, NY PB - Oxford University Press KW - Taxation KW - Africa KW - Fiscal policy KW - Finance, Public KW - Economics KW - ukslc KW - thema N1 - Also issued in print: 2023; Includes bibliographical references and index; Specialized N2 - Across the developing world, governments still lack the fiscal capacity to fund critical public goods, alleviate poverty, and invest in economic development. This book develops and tests a new theory to explain why fiscal capacity in African states is low. Drawing on work in psychology and behavioral economics, it argues that taxation leads citizens to demand more from leaders as they seek to recover lost income from taxation UR - https://go.openathens.net/redirector/lords.parliament.uk?url=https://doi.org/10.1093/oso/9780197672631.001.0001 ER -