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Authors

Publication Date

2020

Abstract

Academics have long argued that the collection of tax revenue lays a foundation for the development of accountable, democratic and responsive governance. Taxation supports the relationship between a nation and the citizens and a government seeking greater tax revenue is likely to face demands from these citizens for reciprocal services and expanded accountability.1 As more and more citizens complain about globalization,2 it is sensible to ask why it isn’t working as anticipated for such large numbers of people and how taxation contributes to this growing discontent.

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