Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland
研究了索马里兰政府因无法获得外国援助而依赖本地税收，这使外部力量获得杠杆，推动其建立包容、代表和问责的政治制度，类似早期欧洲国家形成过程。
For years, studies of state formation in early and medieval Europe have argued that the modern, representative state emerged as the result of negotiations between autocratic governments in need of tax revenues and citizens who were only willing to consent to taxation in exchange for greater government accountability. This article presents evidence that similar dynamics shaped the formation of Somaliland's democratic government. In particular, it shows that government dependency on local tax revenues – which resulted from its ineligibility for foreign assistance – provided those outside the government with the leverage needed to force the development of inclusive, representative and accountable political institutions.