The Politics of Taxation: Introduction to the Special Section
这篇特辑导言聚焦发展中国家税收的政治决定因素，探讨长期税收模式为何难以改变，以及具体税制改革的成败因素，适合研究税收政治与发展经济学的学者。
Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more determined action to combat tax evasion and avoidance. Developing countries are urged to increase their own tax collection. However, implementing and sustaining tax reforms has proven to be a challenging task for many governments. This special section provides new evidence on the political factors determining taxation in developing countries. The articles gathered here address two distinct yet related questions: first, which factors shape long-term taxation patterns and why are these patterns so difficult to change even when they prove to be dysfunctional in many ways? Second, which factors determine the fate of specific tax reforms? Evidence from case studies covering six countries is complemented by a statistical analysis of factors influencing revenue vulnerability in the face of external shocks.