Abegaz, Berhanu 2001. ‘Ethiopia,’ in Aid and Reform in Africa: Lessons from Ten Case Studies, edited by Devarajan, S., Dollar, D. and Holmgren, T.. Washington, DC: World Bank, pp. 167–226.
Abrie, W. and Doussy, E. 2006. ‘Tax Compliance Obstacles Encountered by Small and Medium Enterprises in South Africa.’ Meditari Accountancy Research 14(1): 1–13.
Acemoglu, D., Johnson, S., Querubin, P. and Robinson, J. A. 2008. When Does Policy Reform Work? The Case of Central Bank Independence. NBER Working Paper 14033.
Acemoglu, D., Johnson, S., Robinson, J. A. and Yared, P. 2008. ‘Income and Democracy.’ American Economic Review 98(3): 808–842.
Acemoglu, Daron and Robinson, James A. 2006. Economic Origins of Dictatorship and Democracy. Cambridge: Cambridge University Press.
Adams, Charles 1998. Those Dirty Rotten Taxes: The Tax Revolts that Built America. New York: The Free Press.
Addison, Tony, Chowdhury, Abdur and Murshed, S. Mansoob 2004. ‘The Fiscal Dimensions of Conflict and Reconstruction,’ in Fiscal Policy for Development: Poverty, Reconstruction and Growth, edited by Addison, T. and Roe, A.. Basingstoke: Palgrave Macmillan, pp. 260–273.
Addison, Tony and Ndikumana, Leonce 2003. ‘Overcoming the Fiscal Crisis of the African State,’ in From Conflict to Recovery in Africa, edited by Addison, T.. Oxford: Oxford University Press, pp. 240–262.
Admassie, Assefa 2013. The Political Economy of Food Price: The Case of Ethiopia. WIDER Working Paper NO. 2013/001. Helsinki: UNU-WIDER.
Agrawal, Arun and Ribot, Jesse 1999. ‘Accountability in Decentralization: A Framework with South Asian and West African Cases.’ The Journal of Developing Areas 33(4): 473–502.
Aiko, R. and Logan, C. 2014. ‘Africa's Willing Taxpayers Thwarted by Opaque Tax Systems, Corruption.’ Afrobarometer Policy Paper 7.
Alexeev, M. and Conrad, R. 2009. ‘The Elusive Curse of Oil.’ The Review of Economics and Statistics 91(3): 586–598.
Ali, M., Fjeldstad, O. and Sjursen, I. 2014. ‘To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda and South Africa.’ World Development 64: 828–842.
Alm, James, Sanchez, Isabel and de Juan, Ana 1995. ‘Economic and Noneconomic Factors in Tax Compliance.’ Kyklos 48(1): 3–18.
Amponsah, Nicholas 2007. ‘Institutions and Economic Performance: Ghana's Experience Under the Fourth Republic, 1992–2002’, in Ghana: One Decade of the Liberal State, edited by Boafo-Arthur, K.. Dakar: CODESRIA, pp. 106–127.
Andersen, J. and Aslaksen, S. 2013. ‘Oil and Political Survival.’ Journal of Development Studies 100: 89–106.
Andersen, J. and Ross, M. 2014. ‘Big Oil Change: A Closer Look at the Haber-Menaldo Analysis.’ Comparative Political Studies.
Arriola, Leonard 2008. ‘Ethnicity, Economic Conditions and Opposition Support: Evidence from Ethiopia's 2005 Elections.’ Northeast African Studies 10(1): 115–144.
Ascher, William 1989. ‘Risk, Politics and Tax Reform: Lessons from Some Latin American Experiences’, in Tax Reform in Developing Countries, edited by Gillis, M.. Durham: Duke University Press.
Aslaksen, Silje 2010. ‘Oil and Democracy: More than a Cross-Country Correlation?’ Journal of Peace Research 47(4): 421–431.
Assibey-Mensah, George 1999. ‘The Value-Added Tax in Ghana’, Public Budgeting and Finance 19: 76–89.
Auriol, Emmanuelle and Warlters, Michael 2005. ‘Taxation Base in Developing Countries’, Journal of Public Economics 89(4): 625–646.
Bahiigwa, Godfrey, Ellis, Frank, Fjeldstad, Odd-Helge and Iversen, Vegard 2004. ‘Rural Taxation in Uganda: Implications for Growth, Income Distribution, Local Government Revenue and Poverty Reduction’, EPRC Research Series Number 35. Economic Policy Research Center.
Bahl, Roy 1998. ‘China: Evaluating the Impact of Intergovernmental Fiscal Reform,’ Fiscal Decentralization in Developing Countries, edited by Bird, R. and Vaillancourt, F.. Cambridge: Cambridge University Press, pp. 49–77.
Bailyn, Bernard 1967. The Ideological Origins of the American Revolution. Cambridge, MA: Harvard University Press.
Barbone, Luca, Das-Gupta, Arindam, Wolf, Luc De and Hansson, Anna 1999. Reforming Tax Systems: The World Bank Record in the 1990s. World Bank Policy Research Working Paper 2237. Washington, DC: World Bank.
Bardhan, Pranab 2002. ‘Decentralization of Governance and Development.’ The Journal of Economic Perspectives 16(4): 185–205.
Barkan, Joel and Chege, Michael 1989. ‘Decentralizing the State: District Focus and the Politics of Reallocation in Kenya.’ The Journal of Modern African Studies 27(3): 431–453.
Baskaran, T. and Bigsten, A. 2013. ‘Fiscal Capacity and the Quality of Government in Sub-Saharan Africa.’ World Development 45(3): 92–107.
Bates, Robert 2008. When Things Fell Apart: State Failure in Late-Century Africa. Cambridge: Cambridge University Press.
Bates, Robert 2001. Prosperity and Violence: The Political Economy of Development. New York: W.W. Norton & Company.
Bates, Robert 1989. ‘A Political Scientist Looks at Tax Reform,’ in Tax Reform in Developing Countries, edited by Gillis, M.. Durham: Duke University Press, pp. 473–491.
Bates, Robert. 1981. Markets and States in Tropical Africa: The Political Basis of Agricultural Policies. Berkeley: University of California Press.
Bates, Robert and Lien, Da-Hsiang 1985. ‘A Note on Taxation, Development and Representative Government.’ Politics and Society 14(53): 53–70.
Beblawi, H. and Luciani, G. 1987. The Rentier State. London: Croom Helm.
Benedek, Dora, Crivelli, Ernesto, Gupta, Sanjeev, and Muthoora, Priscilla. 2014. ‘Foreign Aid and Revenue: Still a Crowding Out Effect?’ FinanzArchiv: Public Finance Analysis no. 70(1): 67–96.
Bennett, Andrew and Elman, Colin 2006. ‘Complex Causal Relations and Case Study Methods: The Example of Path Dependence.’ Political Analysis 14: 250–267.
Berenson, Marc 2006. ‘Don't Mess With Taxes! How Poles and Russians Pay Their Dues’, Princeton: Department of Politics, Princeton University.
Bergman, Marcelo 2002. ‘Who Pays for Social Policy? A Study on Taxes and Trust.’ Journal of Social Policy 31(2): 289–305.
Bergman, Marcelo. 2003. ‘Tax Reforms and Tax Compliance: The Divergent Paths of Chile and Argentina.’ Journal of Latin American Studies 35: 593–624.
Bernstein, Thomas and Lü, Xiaobo 2008. ‘Taxation and Coercion in Rural China,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 89–113.
Besley, Timothy and Persson, Torsten 2011. Pillars of Prosperity: The Political Economics of Development Clusters. Princeton: Princeton University Press.
Bevan, David 2001. ‘The Fiscal Dimensions of Ethiopia's Transition and Reconstruction.’ UNU-WIDER Discussion Paper No 2001/56. Geneva: UNU-WIDER.
Bevan, David 1994. ‘Economic Aspects of the Ethiopian Transition from War to Peace,’ in Some Economic Consequences of the Transition from Civil War to Peace, edited by Azam, J.-P., Bevan, D., Collier, P., Dercon, S., Gunning, J. W. and Pradhan, S.. Washington, DC: World Bank, pp. 109–188.
Bevan, David and Pradhan, Sanjay 1994. ‘Fiscal Aspects of the Transition from War to Peace: With Illustrations from Uganda and Ethiopia,’ in Some Economic Consequences of the Transition from Civil War to Peace, edited by Azam, J.-P., Bevan, D., Collier, P., Dercon, S., Gunning, J. W. and Pradhan, S.. Washington, DC: World Bank, pp. 87–108.
Bird, Richard 2008. ‘Tax Challenges Facing Developing Countries,’ Institute for International Business Working Paper 12. Toronto: University of Toronto.
Bird, Richard and Gendron, Pierre-Pascal 2007. The VAT in Developing and Transitional Countries. Cambridge: Cambridge University Press.
Bird, Richard and Jun, Joosung 2005. Earmarking in Theory and Korean Practice, International Studies Working Paper 05–15. Atlanta, GA: Andrew Young School of Policy Studies, Georgia State University.
Bird, Richard, Martinez-Vazquez, Jorge and Torgler, Benno 2004. ‘Societal Institutions and Tax Effort in Developing Countries,’ International Tax Program Working Paper 04/011. Toronto: Joseph L. Rotman School of Business, University of Toronto.
Bird, Richard and Vaillancourt, Francois 1998. ‘Fiscal Decentralizaiton in Developing Countries: An Overview,’ in Fiscal Decentralization in Developing Countries, edited by Bird, R. and Vaillancourt, F.. Cambridge: Cambridge University Press, pp. 1–48.
Bird, Richard and Zolt, Eric 2007. ‘Technology and Taxation in Developing Countries: From Hand to Mouse.’ Toronto: University of Toronto.
Bird, Richard and Zolt, Eric 2005. ‘Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries.’ International Tax Program Working Paper 05/08. Toronto: Joseph L. Rotman School of Management, University of Toronto.
Blundell, Richard and Bond, Stephen 1998. ‘Initial Conditions and Moment Restrictions in Dynamic Panel Data Models.’ Journal of Econometrics 87(1): 115–143.
Boahen, A. 1997. ‘Ghana: Conflict Reoriented,’ in Governance as Conflict Management, edited by Zartman, I.W.. Washington, DC: The Brookings Institution, pp. 95–148.
Boahen, A. 1989. The Ghanaian Sphinx: Reflections on the Contemporary History of Ghana 1972–1987. Nigeria: Sankofa Educational Publishers.
Booth, D. 2011. ‘Aid Effectiveness: Bringing Country Ownership (and Politics) Back In,’ Overseas Development Institute Working Paper 336.
Bornhorst, F., Gupta, S. and Thornton, J. 2008. ‘Natural Resource Endowments, Governance and the Domestic Revenue Effort: Evidence from a Panel of Countries.’ IMF Working Paper 08/170.
Bosco, Luigi and Mittone, Luigi 1997. ‘Tax Evasion and Moral Constraints: Some Experimental Evidence.’ Kyklos 50(3): 297–324.
Boyce, James and O'Donnell, Madalene, eds. 2007. Peace and the Public Purse: Building State Capacity After Violent Conflict. Boulder: Lynne Rienner.
Boylan, Delia 1996. ‘Taxation and Transition: The Politics of the 1990 Chilean Tax Reform.’ Latin American Research Review 31(1): 7–31.
Brady, Henry, Collier, David and Seawright, Jason 2006. ‘Toward a Pluralistic Vision of Methodology.’ Political Analysis 14: 353–368.
Brand, Laurie 1992. ‘Economic and Political Liberalization in a Rentier Economy: The Case of the Hashemite Kingdom of Jordan,’ in Privatization and Liberalization in the Middle East, edited by Harik, I. and Sullivan, D.. Bloomington: Indiana University Press, pp. 167–188.
Bräutigam, Deborah 2008a. ‘Introduction: Taxation and State-Building in Developing Countries,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 1–33.
Bräutigam, Deborah 2008b. ‘Contingent Capacity: Export Taxation and State-Building in Mauritius,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 135–159.
Bräutigam, Deborah 2002. ‘Building Leviathan: Revenue, State Capacity and Governance.’ IDS Bulletin 33(2): 10–20.
Bräutigam, Deborah, Fjeldstad, Odd-Helge and Moore, Mick (eds.) 2008. Taxation and State Building in Developing Countries: Capacity and Consent. Cambridge: Cambridge University Press.
Bräutigam, Deborah and Knack, Stephen 2004. ‘Foreign Aid, Institutions and Governance in Sub-Saharan Africa.’ Economic Development and Cultural Change 52: 255–285.
Bräutigam, Deborah, Rakner, Lise and Taylor, Scott 2002. ‘Business Associations and Growth Coalitions in Sub-Saharan Africa.’ Journal of Modern African Studies 40(4): 519–547.
Brewer, John 1989. The Sinews of Power: War, Money and the English State, 1688–1783. New York: Alfred A. Knopf.
Brietzke, Paul 1976. ‘Land Reform in Revolutionary Ethiopia.’ The Journal of Modern African Studies 14(4): 637–660.
Broms, Rasmus 2014. ‘Putting Up or Shutting Up: On the Individual-Level Relationship between Taxpaying and Political Interest in a Developmental Context.’ Journal of Development Studies 51(1): 93–109.
Brun, Jean-Francois, Chambas, Gerard and Guerineau, Samuel 2008. ‘Aide et Mobilisation Fiscale Dans Les Pays en Developpement.’ CERDI, Etudes et Documents E 2008.12. Clermont-Ferrand: CERDI.
Brunnschweiler, Christa N. 2008. ‘Cursing the Blessings? Natural Resource Abundance, Institutions, and Economic Growth.’ World Development 36(3): 399–419.
Brunnschweiler, Christa N. and Bulte, Erwin H. 2008. ‘The Resource Curse Revisited and Revised: A Tale of Paradoxes and Red Herrings.’ Journal of Environmental Economics and Management 55(3): 248–264.
Bulir, Ales 1998. ‘The Price Incentive to Smuggle and the Cocoa Supply in Ghana, 1950–96.’ IMF Working Paper 98/88. Washington, DC: International Monetary Fund.
Bush, Barbara and Maltby, Josephine 2004. ‘Taxation in West Africa: Transforming the Colonial Subject into the “Governable Person.”’ Critical Perspectives on Accounting 15(1): 5–34.
Caselli, Francesco and Cunningham, Tom 2009. ‘Leader Behaviour and the Natural Resource.’ Oxford Economic Papers 61: 628–650.
Centeno, Angel 1997. ‘Blood and Debt-War and Taxation in Nineteenth-Century Latin America.’ American Journal of Sociology 102(6): 1565–1605.
Centeno, Miguel Angel 2002. Blood and Debt: War and the Nation-State in Latin America. University Park: Pennsylvania State University Press.
Chaudhry, Kiren Aziz 1997. The Price of Wealth: Economies and Institutions in the Middle East. Ithaca: Cornell University Press.
Chaudhry, Kiren Aziz 1989. ‘The Price of Wealth: Business and State in Labor Remittance and Oil Economies.’ International Organization 43(1): 101–145.
Chazan, Naomi 1988. ‘Patterns of State-Society Incorporation and Disengagement,’ in The Precarious Balance: State and Society in Africa, edited by Rothchild, D. and Chazan, N.. Boulder: Westview Press, pp. 121–148.
Chazan, Naomi 1983. An Anatomy of Ghanaian Politics: Managing Political Recession, 1969–82. Boulder: Westview Press.
Cheeseman, N. 2013. ‘Public Goods, Taxation, and the Evolution of a Social Contract in Lagos, Nigeria.’ Annual Meeting of the American Political Science Association, Chicago, IL.
Cheeseman, Nicholas and Griffiths, Robert 2006. ‘Increasing Tax Revenue in Sub-Saharan Africa: The Case of Kenya.’ Oxford Council on Good Governance Economy Analysis 6. Oxford: Oxford Council on Good Governance.
Cheibub, J.A., Gandhi, J. and Vreeland, J.R. 2010. ‘Democracy and Dictatorship Revisited.’ Public Choice 143(2), 1–2: 67–101.
Cheibub, Jose Antonio 1998. ‘Political Regimes and the Extractive Capacity of Governments: Taxation in Democracies and Dictatorships.’ World Politics 50(3): 349–376.
Chole, Eshetu 1994. ‘Issues of Vertical Imbalance,’ in Fiscal Decentralization in Ethiopia, edited by Chole, Eshetu. Addis Ababa: Addis Ababa University Press, pp. 168–190.
Clapham, Christopher 1988. Transformation and Continuity in Revolutionary Ethiopia Cambridge: Cambridge University Press.
Clist, P. and Morrissey, Oliver 2011. ‘Aid and Tax Revenue: Signs of a Positive Effect since the 1980s.’ Journal of International Development 23(2): 165–180.
Clist, Paul 2014. ‘Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion.’ ICTD Working Paper 20. Brighton: Institute of Development Studies.
Cohen, John and Isaksson, Nils-Ivar 1987. ‘Villagisation in Ethiopia's Arsi Region.’ The Journal of Modern African Studies 25(3): 435–464.
Collier, David, Brady, Henry and Seawright, Jason 2004. ‘Sources of Leverage in Causal Inference: Toward an Alternative View of Methodology,’ in Rethinking Social Inquiry: Diverse Tools, Shared Standards, edited by Brady, Henry and Collier, David. Oxford: Rowan and Littlefield, 229–265.
Collier, Paul 2009. Wars, Guns and Votes: Democracy in Dangerous Places. New York: Harper.
Collier, Paul 2006. ‘Is Aid Oil? An Analysis of Whether Africa Can Absorb More Aid.’ World Development 34(9): 1482–1497.
Collier, Paul and Hoefller, Anke 2004. ‘Greed and Grievance in Civil War.’ Oxford Economic Papers 56(4): 563–596.
Collier, Paul and Hoeffler, Anke 1998. ‘On Economic Causes of Civil War.’ Oxford Economic Papers 50(4): 563–573.
Collier, Paul, Hoeffler, Anke and Rohner, Dominic 2009. Beyond Greed and Grievance: Feasibilty and Civil War. Oxford Economic Papers 61(1): 1–27.
Cotet, Anca M. and Tsui, Kevin K. 2013. ‘Oil and Conflict: What Does the Cross Country Evidence Really Show?’ American Economic Journal: Macroeconomics 5(1): 49–80.
Crook, Richard 2003. ‘Decentralisation and Poverty Reduction in Africa: The Politics of Local-Central Relations.’ Public Administration and Development 23(1): 77–88.
Crook, Richard and Manor, James 1998. Democracy and Decentralisation in South Asia and West Africa: Participation, Accountability and Performance. Cambridge: Cambridge University Press.
Crook, Richard and Sverrisson, Alan 2003. ‘Does Decentralization Contribute to Poverty Reduction? Surveying the Evidence,’ in Changing Paths: International Development and the New Politics of Inclusion, edited by Houtzager, Peter P. and Moore, Mick. Ann Arbor: University of Michigan Press, 233–259.
Crystal, Jill 1990. Oil and Politics in the Gulf: Rulers and Merchants in Kuwait and Qatar. Cambridge: Cambridge University Press.
Cummings, Ronald, Martinez-Vazquez, Jorge, McKee, Michael and Torgler, Benno 2005. ‘Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence.’ CREMA Working Paper 2005–29: Center for Research in Economics, Management and the Arts (CREMA).
Daunton, Martin 2001. Trusting Leviathan: The Politics of Taxation in Britain, 1799–1914. Cambridge: Cambridge University Press.
Dercon, Stefan 2001. The Impact of Economic Reforms on Households in Rural Ethiopia 1989–1995. Oxford: Center for the Study of African Economies, Oxford University.
Dercon, Stefan and Ayalew, Lulseged 1995. ‘Smuggling and Supply Response: Coffee in Ethiopia,’ World Development 23(10): 1795–1813.
Devarajan, S., Ehrhart, H., Le, T.M. and Raballand, G. 2011. ‘Direct Redistribution, Taxation and Accountability in Oil-Rich Economies: A Proposal.’ Center for Global Development Working Paper 281. Washington, DC: Center for Global Development.
Devarajan, Shantayanan, Khemani, Stuti and Shah, Shekhar 2009. ‘The Politics of Partial Decentralization’ in Does Decentralization Enhance Service Delivery and Poverty Reduction? edited by Ahmad, Ehtisham and Brosio, Giorgio. Cheltenham: Edward Elgar, pp. 102–121.
Devereux, Stephen 2006. ‘Vulnerable Livelihoods in Somali Region, Ethiopia.’ IDS Research Report 57. Brighton: Institute of Development Studies.
Diamond, Larry 2010. ‘Why Are There No Arab Democracies?’ Journal of Democracy 21(1): 93–112.
Doner, Richard, Ritchie, Bryan and Slater, Dan 2005. ‘Systemic Vulnerability and the Origins of Developmental States: Northeast and Southeast Asia in Comparative Perspective.’ International Organization 59: 327–361.
Doner, Richard and Schneider, Ben Ross 2000. ‘Business Associations and Economic Development: Why Some Associations Contribute More Than Others.’ Business and Politics 2(3): 261–288.
Dunning, Thad 2008. Crude Democracy: Natural Resource Wealth and Political Regimes. Cambridge: Cambridge University Press.
Durand, Francisco and Thorp, Rosemary 1998. ‘Reforming the State: A Study of the Peruvian Tax Reform.’ Oxford Development Studies 26(2): 133–151.
Easter, Gerald 2012. Capital, Coercion and Post-Communist States. Ithaca: Cornell University Press.
Easter, Gerald 2008. ‘Capacity, Consent and Tax Collection in Post-Communist States,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 64–88.
Ertman, Thomas 1997. Birth of the Leviathan: Building States and Regimes in Medieval and Early Modern Europe. Cambridge: Cambridge University Press.
Esfahani, Hadi Salehi 2001. ‘A Political Economy Model of Resource Pricing with Evidence from the Fuel Market’, Champaign: Department of Economics, University of Illinois at Urbana-Champaign.
Eubank, Nicholas 2012. ‘Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland.’ The Journal of Development Studies 48(4): 465–480.
Faguet, Jean-Paul 2004. ‘Does Decentralization Increase Government Responsiveness to Local Needs? Evidence from Bolivia.’ Journal of Public Economics 88(3–4): 867–893.
Fairfield, Tasha 2013. ‘Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies.’ World Development 47: 42–57.
Fearon, J. 1995. ‘Rationalist Explanations for War.’ International Organization 49(3): 379–414.
Fearon, James and Laitin, David 2003. ‘Ethnicity, Insurgency and Civil War.’ American Political Science Review 97(1): 75–90.
Fiseha, Assefa 2006. ‘Theory Versus Practice in the Implementation of Ethiopia's Ethnic Federalism,’ in Ethnic Federalism: The Ethiopian Experience in Comparative Perspective, edited by Thurton, D.. Oxford: James Currey, pp. 131–164.
Fjeldstad, O., Jensen, S. and Orre, A. 2012. Taking Stock of the Tax Reform Process in Angola…and Why Tax Incentives Should be Avoided. Bergen, Norway: Chr. Michelsen Institute and Centro de Estudos e Investigação Científica.
Fjeldstad, Odd-Helge 2005. ‘Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda.’ CMI Working Paper 2005: 10. Bergen: Chr. Michelsen Institute.
Fjeldstad, Odd-Helge 2001. ‘Taxation, Coercion and Donors: Local Government Tax Enforcement in Tanzania.’ Journal of Modern African Studies 39(2): 289–306.
Fjeldstad, Odd-Helge and Heggstad, Kari 2012. ‘Local Government Revenue Mobilization in Anglophone Africa.’ ICTD Working Paper 7. Brighton: International Center for Tax and Development.
Fjeldstad, Odd-Helge, Katera, Lucas and Ngalewa, Erasto 2009. ‘Outsourcing Revenue Collection to Private Agents: Experiences from Local Authorities in Tanzania.’ REPOA Special Paper 09.28. Dar es Salaam: REPOA.
Fjeldstad, Odd-Helge and Moore, Mick 2008. ‘Tax Reform and State-Building in a Globalised World,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 235–260.
Fjeldstad, Odd-Helge, Schulz-Herzenberg, Colette and Sjursen, Ingrid Hoem 2012. ‘Peoples’ View of Taxation in Africa: Theories, Evidence and an Agenda for Future Research.’ ICTD Working Paper 8. Brighton: Institute of Development Studies.
Fjeldstad, Odd-Helge and Semboja, Joseph 2001. ‘Why People Pay Taxes: The Case of the Development Levy in Tanzania.’ World Development 29(12): 2059–2074.
Fjeldstad, Odd-Helge and Therkildsen, Ole 2008. ‘Mass Taxation and State-Society Relations in East Africa,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 114–134.
Flores-Macias, G. 2014. ‘Financing Security Through Elite Taxation: The Case of Colombia's ‘Democratic Security Taxes.’ Studies in Comparative International Development 49(4): 477–500.
Frempong, Alexander 2007. ‘Political Conflict and Elite Consensus in the Liberal State,’ in Ghana: One Decade of the Liberal State, edited by Boafo-Arthur, K.. Dakar: CODESRIA, pp. 128–164.
Frimpong-Ansah, Jonathan H. 1991. The Vampire State in Africa: The Political Economy of Decline in Ghana. London: James Currey.
Gadenne, Lucie 2014. Tax Me, but Spend Wisely: Sources of Public Finance and Government Accountability. University College London.
Gauthier, Bernard and Reinikka, Ritva 2006. ‘Shifting Tax Burdens Through Exemptions and Evasion: An Empirical Investigation of Uganda.’ Journal of African Economies 15(3): 373–398.
Gehlbach, Scott 2008. Representation through Taxation: Revenue, Politics and Development in Postcommunist States. Cambridge: Cambridge University Press.
Gervasoni, Carlos 2010. ‘A Rentier Theory of Subnational Regimes: Fiscal Federalism, Democracy and Authoritarianism in the Argentine Provinces.’ World Politics 62(2): 302–340.
Ghani, Ashraf and Lockhart, Clare 2008. Fixing Failed Sates: A Framework for Rebuilding a Fractured World. Oxford: Oxford University Press.
Glenday, Graham 1997. ‘Capacity Building in the Context of the Kenya Tax Modernization Program,’ in Getting Good Government: Capacity Building in the Public Sectors of Developing Countries, edited by Grindle, M.. Cambridge: Harvard University Press, pp. 333–366.
Goetz, Anne Marie and Jenkins, Rob 2005. Reinventing Accountability: Making Democracy Work for Human Development. New York: Palgrave Macmillan.
Goldsmith, Arthur 2002. ‘Business Associations and Better Governance in Africa.’ Public Administration and Development 22(1): 39–49.
Gordon, Roger and Li, Wei 2009. ‘Tax Structures in Developing Countries: Many Puzzles and a Possible Explanation.’ Journal of Public Economies 93: 856–866.
Grant, Ruth and Keohane, Robert 2005. ‘Accountability and Abuses of Power in World Politics.’ American Political Science Review 99(1): 29–43.
Gudina, Merera 2006. ‘Contradictory Interpretations of Ethiopian History: The Need for New Consensus,’ in Ethnic Federalism: The Ethiopian Experience in Comparative Perspective, edited by Thurton, D.. Oxford: James Currey, pp. 119–130.
Guibert, L. andPerez-Quiros, G. 2012. Measuring the Economic Cost of the 2007/2008 Post-Election Violence in Kenya. Pamplona, Spain: Navarra Center for International Development.
Gupta, Abhijit Sen 2007. ‘Determinants of Tax Revenue Efforts in Developing Countries.’ IMF Working Paper 07/184. Washington, DC: International Monetary Fund.
Gupta, Sanjeev, Clemens, Benedict, Pivovarsky, Alexander and Tiongson, Erwin 2004. ‘Foreign Aid and Revenue Response: Does the Composition of Aid Matter?’ in Helping Countries Develop: The Role of Fiscal Policy, edited by Gupta, S., Clemens, B. and Inchauste, G.. Washington, DC: International Monetary Fund, pp. 385–406.
Gupta, Sanjeev and Mahler, Walter 1995. ‘Taxation of Petroleum Products: Theory and Empirical Evidence.’ Energy Economics 17(2): 101–116.
Guyer, Jane 1992. ‘Representation Without Taxation: An Essay on Democracy in Rural Nigeria: 1952–1990.’ African Studies Review 35(1): 41–79.
Gwilliam, Ken and Shalizi, Zmarak 1999. ‘Road Funds, User Charges and Taxes.’ The World Bank Research Observer 14(2): 159–185.
Haber, Stephen and Menaldo, Victor 2011. ‘Do Natural Resources Fuel Authoritarianism? A Reappraisal of the Resource Curse.’ American Political Science Review 1: 1–26.
Hackenesch, Christine 2013. ‘Aid Donor Meets Strategic Partner? The European Union's and China's Relations with Ethiopia.’ Journal of Current Chinese Affairs 42: 7–36.
Hall, Peter A. and Rosemary, C.R. Taylor 1996. ‘Political Science and the Three New Institutionalisms.’ Political Studies 44(5): 936–957.
Handley, Antoinette 2008. Business and the State in Africa: Economic Policy Making in the Neo-Liberal Era. Cambridge: Cambridge University Press.
Hassan, Mirza and Prichard, Wilson 2013. ‘The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform.’ IDS Working Paper 14. Brighton: Institute of Development Studies.
Hausman, J. and McFadden, D. 1984. ‘Specification Tests for the Multinomial Logit Model.’ Econometrica 52(5): 1219–1240.
Hausman, J.A. 1978. ‘Specification Tests in Econometrics.’ Econometrica 46(6): 1251–1271.
Havro, Govril and Santiso, Javier 2011. ‘Benefiting the Resource Rich: How can International Development Policy Help Tame the Resource Curse?’ IDS Working Paper. Brighton: Institute of Development Studies.
Hedstrom, P. and Ylikoski, P. 2010. ‘Causal Mechanisms in the Social Sciences.’ Annual Review of Sociology 36(1): 49–67.
Helmke, G. and Levitsky, S. 2004. ‘Informal Institutions and Comparative Politics: A Research Agenda.’ Perspectives on Politics 2(4): 725–740.
Herb, Michael 2005. ‘No Representation Without Taxation? Rents, Development and Democracy.’ Comparative Politics 37(3): 297–316.
Herb, Michael 2003. ‘Taxation and Representation.’ Studies in Comparative International Development 38(3): 3–31.
Herbst, Jeffrey 2000. States and Power in Africa: Comparative Lessons in Authority and Control. Princeton: Princeton University Press.
Herbst, Jeffrey 1993. The Politics of Reform in Ghana, 1982–1991. Berkeley: University of California Press.
Herrera, Y. and Kapur, D. 2007. ‘Improving Data Quality: Actors, Incentives and Capabilities. ’ Political Analysis 15: 365–386.
Hirschman, Albert 1970. Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations and States. Cambridge, MA: Harvard University Press.
Hoffman, Barak and Gibson, Clark 2005. Fiscal Governance and Pubic Services: Evidence from Tanzania and Zambia. San Diego: Department of Political Science, University of California, San Diego.
Humphreys, Marcartan 2005. ‘Natural Resources, Conflict and Conflict Resolution.’ The Journal of Conflict Resolution 49(4): 508–537.
Huntington, Samuel P. 1993. The Third Wave: Democratization in the Late Twentieth Century. Norman: University of Oklahoma Press.
IEG 2008. Public Sector Reform: What Works and Why? An IEG Evaluation of World Bank Support. Washington, DC: World Bank.
2011, IMF. Revenue Mobilization in Developing Countries. Washington, DC: World Bank.
2008, IMF. The Balance of Payments Impact of the Food and Fuel Price Shocks on Low-Income African Countries: A Country-by-Country Assessment. Washington, DC: IMF Africa Department.
Iversen, Vegard, Fjeldstad, Odd-Helge, Bahiigwa, Godfrey, Ellis, Frank and James, Robert 2006. ‘Private Tax Collection – Remnant of the Past or a Way Forward? Evidence From Rural Uganda.’ Public Administration and Development 26(2): 317–328.
Jensen, Nathan and Wantchekon, Leonard 2004. ‘Resource Wealth and Political Regimes in Africa.’ Comparative Political Studies 37(7): 816–841.
Jerven, M. 2013a. Poor Numbers: How We Are Misled by African Development Statistics and What to Do about It. Ithaca: Cornell University Press.
Jerven, M. 2013b. ‘For Richer, For Poorer: GDP Revisions and Africa's Statistical Tragedy.’ African Affairs 112(446): 138–147.
Jerven, M. 2013c. ‘Comparability of GDP Estimates in Sub‐Saharan Africa: The Effect of Revisions in Sources and Methods Since Structural Adjustment.’ Review of Income and Wealth 59(S1): S16–S36.
Jerven, M. and Duncan, M.E. 2012. ‘Revising GDP Estimates in Sub-Saharan Africa: Lessons from Ghana.’ The African Statistical Journal 15(1): 13–22.
Jibao, S., Prichard, W. and van den Boogaard, V. 2014. ‘Informal taxation in peripheral regions in post-conflict Sierra Leone’, Paper presented at the CEPA and SLRC 13th Annual Symposium on Post-War Development in Asia and Africa, Colombo, Sri Lanka.
Jibao, Samuel and Prichard, Wilson 2013. Rebuilding Local Government Finances After Conflict: The Political Economy of Property Taxation in Post-Conflict Sierra Leone’, ICTD Working Paper 12. Brighton: Institute of Development Studies.
Jibao, Samuel and Prichard, Wilson forthcoming. The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. African Affairs.Jordan, John 1999. Ethiopia: Documents on Tax Administration and Policy Reforms, Volume I. Addis Ababa: Ethiopian Federal Ministry of Finance and Economic Development.
Joshi, A., Prichard, W. and Heady, C. 2014. ‘Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions.’ Journal of Development Studies 50(10): 1325–1347.
Joshi, Anuradha and Ayee, Joseph 2008. ‘Associational Taxation: A Pathway into the Informal Sector,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 183–211
Juul, Kristine 2006. ‘Decentralization, Local Taxation and Citizenship in Senegal.’ Development and Change 37(4): 821–846.
Kamunyori, Sheila 2007. A Growing Space for Dialogue: The Case of Street Vending in Nairobi's Central Business District. Cambridge, MA: Department of Urban Studies and Planning, Massachusetts Institute of Technology.
Karingi, Stephen Njuguna and Wanjala, Bernadette 2005. ‘The Tax Reform Experience of Kenya.’ UNU-Wider Research Paper 2005/67: UNU-WIDER.
Karl, Terry Lynn 1997. The Paradox of Plenty: Oil Booms and Petro-States. Berkeley: University of California Press.
Kasara, K. and Suryanarayan, P. 2014. ‘When do the Rich Vote Less than the Poor and Why? Explaining Turnout Inequality across the World.’ American Journal of Political Science.
Kasara, Kimuli 2005. Tax Me if You Can: Ethnic Geography, Democracy, and the Taxation of Agriculture in Africa. Palo Alto: Department of Political Science, Stanford University.
Kassahun, Daniel 2006. Towards the Development of Differential Land Taxation System in Ethiopia. Addis Ababa: Forum for Social Studies.
Keen, Michael 2013. ‘Taxation and Development – Again,’ in Critical Issues in Taxation and Development, edited by Zodrow, George and Fuest, Clemens. Cambridge: MIT Press, pp. 13-41
Keen, Michael and Simone, Alejandro 2004. ‘Is Tax Competition Harming Developing Countries More Than Developed?’ Tax Notes International 34(13): 1317–1326.
Kelly, Roy 2000. ‘Designing a Property Tax Reform Strategy for Sub-Saharan Africa: An Analytical Framework Applied to Kenya.’ Public Budgeting and Finance 1: 36–52.
Kelsall, T., Booth, D., Cammack, D. and Golooba-Mutebi, F. 2010. ‘Developmental Patrimonialism? Questioning the Orthodoxy on Political Governance and Economic Progress in Africa.’ Africa Power and Politics Working Paper 9. Online at http://r4d.dfid.gov.uk/Output/183560/
Kimenyi, Mwangi 2005. Efficiency and Efficacy of Kenya's Constituency Development Fund: Theory and Evidence, Storrs, CT: University of Connecticut, Department of Economics.
Klemm, Alexander 2009. Causes, Benefits and Risks of Business Tax Incentives’, IMF Working Paper 09/21. Washington, DC: International Monetary Fund.
Kolstad, Ivar and Wiig, Arne 2009. ‘Is Transparency the Key to Reducing Corruption in Resource-Rich Countries?’ World Development 37(3): 521–533.
Korsun, Georges and Meagher, Patrick 2004. ‘Failure by Design? Fiscal Decentralization in West Africa,’ in Devolution and Development: Governance Prospects in Decentralizing States, edited by Kimenyi, Mwangi and Meagher, Patrick. Aldershot: Ashgate, pp. 137–196.
Lata, Leenco 2003. ‘The Ethiopian-Eritrea War.’ Review of African Political Economy 30(97): 369–388.
Lawson, Andrew, Gyimah-Boadi, Emmanuel, Ghartey, Ato, Ghartey, Adom, Killick, Tony, Agha, Zaniab Kizilbash and Williamson, Tim 2007. Joint Evaluation of Multi-Donor Budget Support to Ghana: Evaluation Results and Recommendations on Future Design & Management of Ghana MDBS, Accra: Centre for Democratic Development.
Bodea, Cristina and LeBas, Adrienne. 2014. ‘The Origins of Voluntary Compliance: Attitudes toward Taxation in Urban Nigeria.’ British Journal of Political Science.
Legovini, Arianna 2002. Kenya: Macroeconomic Evolution Since Independence, Geneva: United National Development Program.
Leonard, David 2010. ‘“Pockets” of Effective Agencies in Weak Governance States: Where Are They Likely and Why Does It Matter?’, Public Administration and Development 30(2): 91–101.
Leonard, David 1991. African Successes: Four Public Managers of Kenyan Rural Development. Berkeley: University of California Press.
Levi, Margaret 1999. ‘Death and Taxes: Extractive Equality and the Development of Democratic Institutions,’ in Democracy's Value, edited by Shapiro, Ian and Hacker-Cordon, Casiano. Cambridge: Cambridge University Press, pp. 112–131.
Levi, Margaret 1988. Of Rule and Revenue. Berkeley: University of California Press.
Levi, Margaret and Sacks, Audrey 2005. ‘Achieving Good Government – And, Maybe, Legitimacy.’ Presented at the New Frontiers of Social Policy Conference. Arusha: World Bank.
Levine, Donald 1965. Wax and Gold: Tradition and Innovation in Ethiopian Culture. Chicago: University of Chicago Press.
Lieberman, Evan 2005. ‘Nested Analysis as a Mixed-Methods Strategy for Comparative Research.’ American Political Science Review 99(3): 435–452.
Lieberman, Evan 2002. Race and Regionalism in the Politics of Taxation in Brazil and South Africa. Cambridge: Cambridge University Press.
Lin, Justin Yifu and Liu, Zhiqiang 2000. ‘Fiscal Decentralization and Economic Growth in China.’ Economic Development and Cultural Change 49(1): 1–21.
Lindberg, Staffan 2009. ‘Byzantine Complexity: Making Sense of Accountability.’ Committee on Concepts and Methods Working Paper Series. Mexico City: International Political Science Association.
Love, Roy 1989. ‘Funding the Ethiopian State: Who Pays.’ Review of African Political Economy 16(44): 18–26.
Luciani, G. 1990. ‘Allocation vs. Production States: A Theoretical Framework,’ in The Arab State, edited by Luciani, G.. Los Angeles: University of California Press, pp. 65–84.
Lyons, Terrence 2006. Ethiopia in 2005: The Beginning of a Transition?’ Washington, DC: Center for Strategic and International Studies.
Mahdavy, H. 1970. ‘The Patterns and Problems of Economic Development in Rentier States: The Case of Iran,’ in Studies in the Economic History of the Middle East from the Rise of Islam to the Present Day, edited by Cook, M.. London: Oxford University Press, pp. 428–467.
Mahon, James 2005. ‘Liberal States and Fiscal Contracts: Aspects of the Political Economy of Public Finance,’ presented at the Annual Meeting of the American Political Science Association. Washington, DC.
Mahon, James 2004. ‘Causes of Tax Reform in Latin America, 1977–95.’ Latin American Research Review 39(1): 4–31.
Mamdani, Mahmood 1996. Citizen and Subject: Contemporary Africa and the Legacy of Late Colonialism. Princeton: Princeton University Press.
Manin, Bernard, Przeworski, Adam and Stokes, Susan 1999. ‘Introduction,’ in Democracy, Accountability and Representation, edited by Przeworski, A., Stokes, S. and Manin, B.. Cambridge: Cambridge University Press, pp. 1–26.
Mann, Michael 1986. The Sources of Social Power: A History of Power from the Beginning to A.D. 1760. Vol. 1. Cambridge: Cambridge University Press.
: Martin, I., Mehrotra, A. and Prasad, M. 2009. The New Fiscal Sociology: Taxation in Comparative and Historical Perspective. Cambridge: Cambridge University Press.
Martin, Isaac and Gabay, Nadav 2007. ‘Do Visible Taxes Cause Protest? Tax Policy and Tax Protest in Rich Democracies’, La Jolla, CA: Department of Sociology, University of California-San Diego.
Martin, Matthew 1993. ‘Neither Phoenix nor Icarus: Negotiating Economic Reform in Ghana and Zambia, 1983–92,’ in Hemmed In: Responses to Africa's Economic Decline, edited by Callaghy, T. and Ravenhill, J.. New York: Columbia University Press, pp. 130–179.
Martin, Matthew and Johnson, Alison 2005. Ethiopia's Debt Sustainability: From Paris Club to MDGs. London: Debt Relief International.
McAdam, Doug, Tarrow, Sidney and Tilly, Charles 2001. Dynamics of Contention. Cambridge: Cambridge University Press.
McCleary, William 1991. ‘The Earmarking of Government Revenue: A Review of Some World Bank Experience.’ World Bank Research Observer 6(1): 81–104.
McGuirk, Eoin 2013. ‘The Illusory Leader: Natural Resources, Taxation and Accountability.’ Public Choice 154(3): 285–313.
McMillan, Margaret 2001. ‘Why Kill the Golden Goose? A Political-Economy Model of Export Taxation.’ The Review of Economics and Statistics 83(1): 170–184.
Medhane, Tadesse and Young, John 2003. ‘TPLF: Reform or Decline.’ Review of African Political Economy 30(97): 389–403.
Mehlum, H., Moene, Karl Ove and Torvik, R. 2006. ‘Institutions and the Resource Curse.’ The Economic Journal 116: 1–20.
Moehler, Devra 2008. Distrusting Democrats: Outcomes of Participatory Constitution Making. Ann Arbor: University of Michigan Press.
Moore, Barrington 1966. The Social Origins of Dictatorship and Democracy: Lord and Peasant in the Making of the Modern World. Boston: Beacon.
Moore, Mick 2014. ‘Revenue Reform and Statebuilding in Anglophone Africa.’ World Development 60: 99–122.
Moore, Mick 2012. ‘The Practical Political Economy of Illicit Flows,’ in Draining Development? Controlling Flows of Illicit Funds from Developing Countries, edited by Reuter, P.. Washington, DC: World Bank, pp. 457–482.
Moore, Mick 2008. ‘Between Coercion and Contract: Competing Narratives on Taxation and Governance,’ in Taxation and State Building in Developing Countries: Capacity and Consent, edited by Bräutigam, D., Fjeldstad, O.-H. and Moore, M., pp. 34–63.
Moore, Mick 2007. ‘How Does Taxation Affect the Quality of Governance?’ IDS Working Paper 280. Brighton: Institute of Development Studies.
Moore, Mick 2004. ‘Taxation and the Political Agenda, North and South.’ Forum for Development Studies 31(1): 7–32.
Moore, Mick 2001. ‘Political Underdevelopment: What Causes “Bad Governance”?’ Public Management Review 3(3): 385–418.
Moore, Mick 1998. ‘Death Without Taxes: Democracy, State Capacity and Aid Dependence in the Fourth World,’ in The Democratic Developmental State: Politics and Institutional Reform, edited by Robinson, M. and White, G.. Oxford: Oxford University Press, pp. 67–88.
Morgan, Edmund and Morgan, Helen 1953. The Stamp Act Crisis: Prologue to Revolution. New York: Collier Books.
Morrison, K.M. 2014. Nontaxation and Representation: The Fiscal Foundations of Political Stability. Cambridge: Cambridge University Press.
Morrison, Kevin 2009. ‘Oil, Nontax Revenue and the Redistributional Foundations of Regime Stability.’ International Organization 63(1): 107–138.
Morrissey, Oliver, Prichard, Wilson and Torrance, Samantha 2014. ‘Aid and Taxation: Exploring the Behavioral Relationship.’ ICTD Working Paper 21. Brighton: Institute of Development Studies.
Morton, Andrew 1998. Moi: The Making of an African Statesman. London: Michael O'Mara Books Limited.
Moss, Todd, Pettersson, Gunilla and van de Walle, Nicolas 2006. An Aid-Institutions Paradox? A Review Essay on Aid Dependency and State Building in Sub-Saharan Africa. CGD Working Paper 74. Washington, DC: Center for Global Development.
Moyi, Eliud and Ronge, Eric 2006. Taxation and Tax Modernization in Kenya: A Diagnosis of Performance and Options for Further Reform. Nairobi: Institute of Economic Affairs.
Munoz, Sonia and Cho, Stanley Sang-Wook 2004. ‘Social Impact of a Tax Reform: The Case of Ethiopia.’ in Helping Countries Develop: The Role of Fiscal Policy, edited by Gupta, S., Clemens, B. and Inchauste, G.. Washington, DC: International Monetary Fund.
Muriithi, Moses and Moyi, Eliud 2003. ‘Tax Reforms and Revenue Mobilization in Kenya.’ AERC Research Paper 131. Nairobi: African Economic Research Consortium.
Naudé, Willem 1998. ‘On Ethiopia's Economic Transition and Beyond.’ African Development Review 10(2).
Newell, Peter and Wheeler, Joanna 2006. ‘Rights, Resources and the Politics of Accountability: An Introduction,’ in Rights, Resources and the Politics of Accountability, edited by Newell, P. and Wheeler, J.. London: Zed Books, pp. 1–36.
Nickell, S. 1981. ‘Biases in Dynamic Models with Fixed Effects.’ Econometrica, 49: 1417–1426.
Ninsin, Kwame 2007. ‘Markets and Liberal Democracy,’ in Ghana: One Decade of the Liberal State, edited by Boafo-Arthur, K.. Dakar: CODESRIA, pp. 86–105.
North, D. 1990. Institutions, Institutional Change and Economic Performance. Cambridge: Cambridge University Press.
North, Douglass, Wallis, John and Weingast, Barry 2009. Violence and Social Orders: A Conceptual Framework for Interpreting Recorded Human History, Cambridge: Cambridge University Press.
North, Douglass C. and Weingast, Barry 1989. ‘Constitutions and Commitment: The Evolution of Institutions Governing Public Choice in Seventeenth-Century England.’ The Journal of Economic History 49(4): 803–832.
Nugent, Paul 1999. ‘Living in the Past: Urban, Rural and Ethnic Themes in the 1992 and 1996 elections in Ghana.’ Journal of Modern African Studies 37(2): 287–319.
Nugent, Paul 1995. Big Men, Small Boys and Politics in Ghana: Power, Ideology and the Burden of History 1982–94. London: Pinter.
Nyangira, Nicholas 1987. ‘Ethnicity, Class and Politics in Kenya,’ in The Political Economy of Kenya, edited by Schatzberg, M.G.. New York: Praeger, pp. 15–32.
O'Brien, F. and Ryan, T. 2001. ‘Kenya,’ in Aid and Reform in Africa, edited by Devarajan, S., Dollar, D. and Holmgren, T.. Washington, DC: World Bank, pp. 469–532.
OECD 2013. Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education. Paris: OECD.
OECD 2010. Citizen-State Relations: Improving Governance Through Tax Reform. Paris: OECD.
OECD 2009. Do No Harm: International Support for State Building. Paris: OECD.
OECD 2008. Governance, Taxation and Accountability: Issues and Practices. Paris: OECD.
Olson, Mancur 1993. ‘Dictatorship, Democracy and Development.’ American Political Science Review 87(3): 567–576.
Olson, Mancur 1965. The Logic of Collective Action: Public Goods and the Theory of Groups. Cambridge: Harvard University Press.
Osei, Philip 2000. ‘Political Liberalisation and the Implementation of Value Added Tax in Ghana.’ Journal of Modern African Studies 38(2): 255–278.
Osei, Robert and Quartey, Peter 2005. ‘Tax Reforms in Ghana.’ UNU-WIDER Research Paper No. 2005/66. Geneva: UNU-WIDER.
Ottaway, Marina 1990. ‘Introduction: The Crisis of the Ethiopian State and Economy,’ in The Political Economy of Ethiopia, edited by Ottaway, M.. New York: Praeger, pp. 1–10.
Owuor, V. and Wisor, S. 2014. ‘The Role of Kenya's Private Sector in Peacebuilding: The Case of the 2013 Election Cycle.’ One Earth Future Research Report. Broomfield, CO: One Earth Future.
Palan, Ronen, Murphy, Richard and Chavagneux, Christian 2010. Tax Havens: How Globalization Really Works. Ithaca, NY: Cornell University Press.
Paler, Laura 2013. ‘Keeping the Public Purse: An Experiment in Windfalls, Taxes, and the Incentives to Restrain Government.’ American Political Science Review 107(4): 706–725.
Pastoralist Communication Initiative 2006. Peace, Trade and Unity: Reporting from the Horn of Africa Regional Pastoralist Gathering. Addis Ababa: UN OCHA-PCI.
Pastoralist Communication Initiative 2005. Rain, Prosperity and Peace: Reporting from the Global Pastoralist Gathering. Addis Ababa: UN OCHA-PCI.
Pesaran, M. Hashem and Smith, Ron 1995. ‘Estimating Long-Run Relationships from Dynamic Heterogeneous Panels.’ Journal of Econometrics 68(1): 79–113.
Picciotto, Sol 2013. ‘Is the International Tax System Fit for Purpose, Particularly for Developing Countries?’ ICTD Working Paper 13. Brighton: International Centre for Tax and Development.
Prichard, W., Cobham, A. and Goodall, A. 2014. ‘The ICTD Government Revenue Dataset.’ IDS Working Paper 19. Brighton: Institute of Development Studies.
Prichard, Wilson 2010. ‘Taxation and State Building: Towards a Governance Focused Tax Reform Agenda.’ IDS Working Paper 341. Brighton: Institute of Development Studies.
Prichard, Wilson 2009. ‘The Politics of Taxation and Implications for Accountability in Ghana 1981–2008.’ IDS Working Paper 330. Brighton: Institute of Development Studies.
Prichard, Wilson 2007. ‘The Role of IGAD in Shaping Livestock Policy in the Horn of Africa: Understanding the International System, International Actors and Implications for Reform.’ IGAD Livestock Policy Initiative Working Paper. Addis Ababa: IGAD.
Prichard, Wilson and Bentum, Isaac 2009. Taxation and Development in Ghana: Finance, Equity and Accountability. London: Tax Justice Network.
Prichard, Wilson, Brun, Jean-Francois and Morrissey, Oliver 2012. ‘Donors, Aid and Taxation in Developing Countries: An Overview.’ ICTD Working Paper 6. Brighton: International Centre for Tax and Development.
Prichard, Wilson and Jibao, Samuel 2013. ‘Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Post-Conflict Sierra Leone.’ ICTD Working Paper 12. Brighton: International Centre for Tax and Development.
Prichard, Wilson and Leonard, David 2010. ‘Does Reliance on Tax Revenue Build State Capacity in Africa?’ International Review of Administrative Sciences 76(4): 653–675.
Prichard, Wilson, Salardi, Paola, and Segal, Paul 2014. ‘Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data.’ ICTD Working Paper 23. Brighton: Institute of Development Studies.
Ramsay, K. 2011. ‘Revisiting the Resource Curse: Natural Disasters, the Price of Oil and Democracy.’ International Organization 65(3): 507–529.
Roodman, David 2006. ‘How to Do xtabond2: An Introduction to “Difference” and “System” GMM in Stata.’ Center for Global Development Working Paper Number 103. Washington, DC: Center for Global Development.
Ross, Michael 2014. What Have We Learned About the Resource Curse?’ Los Angeles: UCLA Department of Political Science.
Ross, Michael 2012. The Oil Curse: How Petroleum Wealth Shapes the Development of Nations. Princeton: Princeton University Press.
Ross, Michael 2009. Oil and Democracy Revisited. Los Angeles: UCLA Department of Political Science.
Ross, Michael 2004. ‘Does Taxation Lead to Representation?’ British Journal of Political Science 34: 229–249.
Ross, Michael 2001. ‘Does Oil Hinder Democracy?’ World Politics 53: 325–361.
Sanchez, Omar 2006. ‘Tax Systems Reform in Latin America: Domestic and International Causes.’ Review of International Political Economy 13(5): 772–801.
Schedler, Andreas 1999. ‘Conceptualizing Accountability,’ The Self-Restraining State: Power and Accountability in New Democracies, edited by Schedler, A., Diamond, L. and Plattner, M.F.. Boulder: Lynne Rienner Publishers, pp. 13–28.
Schneider, A. 2012. State Building and Tax Regimes in Central America. Cambridge: Cambridge University Press.
Scholz, John and Lubell, Mark 1998. ‘Adaptive Political Attitudes: Duty, Trust and Fear as Monitors of Tax Policy.’ American Journal of Political Science 42(3): 903–920.
Schumpeter, Joseph 1991. ‘The Crisis of the Tax State,’ in Joseph A. Schumpeter. The Economic and Sociology of Capitalism, edited by Swedberg, R.A.. Princeton: Princeton University Press, pp. 99–140.
Schwab, Peter 1972. Decision-Making in Ethiopia: A Study of the Political Process. London: C. Hurst and Company.
Scott, James 1985. Weapons of the Weak: Everyday Forms of Peasant Resistance. New Haven: Yale University Press.
Scott, James C. 1987. ‘How Peasants Rebel: Resistance without Protest and without Organization: Peasant Opposition to the Islamic Zakat and the Christian Tithe.’ Comparative Studies in Society and History 29(3): 417–452.
Simensen, Jarle 1974. ‘Rural Mass Action in the Context of Anti-Colonial Protest: The Asafo Movement of Akim Abuakwa, Ghana.’ Canadian Journal of African Studies 8(1): 25–41.
Skocpol, Theda 1992. Protecting Soldiers and Mothers: The Political Origins of Social Policy in the United States. Cambridge, MA: Harvard University Press.
Slater, Dan 2010. Ordering Power: Contentious Politics and Authoritarian Leviathans in Southeast Asia. Cambridge: Cambridge University Press.
Smith, B. 2007. Hard Times in the Land of Plenty: Oil Politics in Iran and Indonesia. Ithaca, NY: Cornell University Press.
Smith, B. 2004. ‘Oil Wealth and Regime Survival in the Developing World, 1960–99.’ American Journal of Political Science 48(2): 232–246.
Snyder, Richard and Bhavnani, Ravi 2005. ‘Diamonds, Blood and Taxes: A Revenue-Centered Framework for Explaining Political Order.’ The Journal of Conflict Resolution 49(4): 563–597.
Soliman, S. 2011. The Autumn of Dictatorship: Fiscal Crisis and Political Change in Egypt under Mubarak. Stanford: Stanford University Press.
Southall, Roger 1999. ‘Re-forming the State: Kleptocracy and the Political Transformation in Kenya.’ Review of African Political Economy 26(79): 93–108.
Ssewakiryanga, Richard 2004. ‘Revenue Realities: Citizen Engagement and Local Government Fiscal Processes in Uganda.’ LOGP Link Conference on Resources, Citizens and Democratic Local Governance, 5–9 December 2004. Porto Alegre, Brazil.
Stryker, Dirk, Dumeau, Emmanuel, Wohl, Jennifer, Haymond, Peter, Cook, Andrew and Coon, Katherine 1990. Trade, Exchange Rate and Agricultural Pricing Policies in Ghana. Washington, DC: World Bank.
Tareke, Gebru 1991. Ethiopia: Power and Protest. Cambridge: Cambridge University Press.
Teffera, Arega Hailu 2004. ‘Assessment of the Value Added Tax Implementation in Ethiopia.’ Presented at the Second International Conference on the Ethiopian Economy. Addis Ababa.
Tekle, Amare 1990. ‘Continuity and Change in Ethiopian Politics,’ in The Political Economy of Ethiopia, edited by Ottaway, M.. New York: Preager Publishers, pp. 31–52.
Terkper, Seth 1998. Ghana: Tax Administration Reforms (1985–1993). Cambridge, MA: International Tax Program, Harvard University.
Therkildsen, O. 2012. ‘Democratisation in Tanzania: No Taxation without Exemptions.’ Paper presented at the Meeting of the American Political Science Association, New Orleans.
Throup, David and Hornsby, Charles 1998. Multi-Party Politics in Kenya. Oxford: James Currey.
Tilly, Charles 2007. Extraction and Democracy. New York: Columbia University.
Tilly, Charles 1992. Coercion, Capital and European States: AD 990–1992. Oxford: Blackwell Publishers.
Tilly, Charles 1975. ‘Reflections on the History of European State-Making,’ in The Formation of National States in Western Europe, edited by Tilly, C.. Princeton: Princeton University Press.
Timmons, Jeffrey 2005. ‘The Fiscal Contract: States, Taxes and Public Services.’ World Politics 57: 530–567.
Torgler, Benno 2005. ‘Tax Morale in Latin America.’ Public Choice 122: 133–157.
Torvik, R. 2009. ‘Why Do Some Resource Abundant Countries Succeed While Others Do Not?’ Oxford Review of Economic Policy 25(2): 241–256.
Tsui, K. 2010. ‘More Oil, Less Democracy? Theory and Evidence from Crude Oil Discoveries.’ Economic Journal 121(551): 89–115.
van der Ploeg, F. 2011. ‘Natural Resources: Curse or Blessing?’ Journal of Economic Literature 49(2): 366–420.
van de Walle, Dirk 1998. Libya since Independence: Oil and State Building. Ithaca: Cornell University Press.
Vaughn, S. and Gebremichael, M. 2011. ‘Rethinking Business and Politics in Ethiopia: The Role of EFFORT, the Endowment Fund for the Rehabilitation of Tigray.’ Africa Power and Politics Research Report 02. Overseas Development Institute, London, UK: Africa Power and Politics Programme.
Vijverberg, W. 2011. Testing for IIA with the Hausman-McFadden Test IZA Discussion Paper No. 5826. Bonn: Institute for the Study of Labor Law.
Wantchekon, Leonard 2002. ‘Why Do Resource Dependent Countries Have Authoritarian Governments?’ Journal of African Finance and Economic Development 2: 57–77.
Waris, Attiya 2008. ‘Taxation Without Principles: A Historical Analysis of the Kenyan Taxation System.’ Kenya Law Review 272.
Warner, James M., Beyede, Fantahun, Asaminew, Kagnew and Sibhatu, Bahita 2005. ‘Estimating the Revenue Potential for the Amhara National Regional State.’ Decentralization Support Activity Project Outside Report 44. Addis Ababa: DSA Project, Ministry of Finance.
Warner, James M., Ergano, Degela, Bekele, Asrat and Moges, Sewagegn 2005. ‘Estimating the Current Revenue Potential for the SNNPR.’ Decentralization Support Activity Project Outside Report 45. Addis Ababa: DSA Project, Ministry of Finance.
Wasike, Wilson 2001. ‘Road Infrastructure Policies in Kenya: Historical Trends and Current Challenges.’ KIPPRA Working Paper 1. Nairobi: KIPPRA.
Webb, Patrick, von Braun, Joachim and Yohannes, Yisehac 1992. ‘Famine in Ethiopia: Policy Implications of Coping Failure at National and Household Levels.’ IFPRI Research Report 92. Washington, DC: International Food Policy Research Institute.
Weyland, Kurt 1997. ‘“Growth with Equity” in Chile's New Democracy?’ Latin American Research Review 32(1): 37–67.
Whitehead, Laurence and Gray-Molina, George 2003. ‘Political Capabilities over the Long Run,’ in Changing Paths: International Development and the New Politics of Inclusion, edited by Houtzager, P. and Moore, M.. Ann Arbor: University of Michigan Press, pp. 32–57.
Widner, Jennifer 1993. ‘The Discovery of “Politics”: Smallholder Responses to the Cocoa Crisis of 1988–90 in Cote D'Ivoire,’ in Hemmed In: Responses to Africa's Economic Decline, edited by Callaghy, T. and Ravenhill, J.. New York: Columbia University Press, pp. 279–331.
Wiens, D., Poast, Paul and Clark, William Roberts 2014. ‘The Political Resource Curse: An Empirical Re-Evaluation.’ Political Research Quarterly 67(4): 783–794.
Bank, World 2009. Toward the Competitive Frontier: Strategies for Improving Ethiopia's Investment Climate. Washington, DC: World Bank.
Yates, D. 1996. The Rentier State in Africa: Oil Rent Dependency and Neocolonialism in the Republic of Gabon. Trenton: Africa World Press.
Yesegat, Wollela 2008. ‘Value Added Tax Administration in Ethiopia: A Reflection of Problems.’ eJournal of Tax Research 6(2): 145–168.
Yirko, Wogene 1994. ‘History of the Post-War Ethiopian Fiscal System,’ in Fiscal Decentralization in Ethiopia, edited by Chole, Eshetu. Addis Ababa: Addis Ababa University Press, pp. 19–60.
Young, Crawford 1986. ‘Africa's Colonial Legacy,’ in Strategies for African Development, edited by Whitaker, J. and Berg, R.. Los Angeles: University of California Press, pp. 25–51.
Young, John 1997. Peasant Revolution in Ethiopia: The Tigray People's Liberation Front, 1975–1991. Cambridge: Cambridge University Press.
Zewde, Bahru 2002. A History of Modern Ethiopia 1855–1991. 2nd ed. Oxford: James Currey.
Zewde, Bahru 1991. A History of Modern Ethiopia, 1855–1974. 1st ed. Oxford: James Currey.