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This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform. The cases cover a wide range of types of tax reform, from taxes on specific items like fuel, tobacco and mobile money applications, to personal and corporate income taxes. They also highlight the use of a variety of approaches by civic actors-such as media campaigns, advocacy with legislators, and strategic litigation-to influence policy. These examples, covering a range of lower and higher income countries, across many aspects of tax systems, give us useful examples to build on, demonstrating that citizens everywhere can influence tax policy and ultimately secure fairer societies. The ebook editions of this book are available open access under a CC BY 4.0 licence on www.bloomsburycollections.com.
Table des matières
Chapter 1. Introduction
Paolo de Renzio and Jason Lakin
Chapter 2. A Taxing Journey: How Civic Actors Influence Tax Policy. Synthesis Chapter.
Paolo de Renzio and Jason Lakin
Chapter 3. The Yellow Vests: A French Cry for Tax Justice.
Alexis Spire
Chapter 4. Reforming Tax Administration in Guatemala.
Gustavo Berganza
Chapter 5. Questioning Tax Treaties in Kenya: The Role of Public Interest Litigation as a Tool for Tax Justice Advocacy.
Joy Waruguru Ndubai
Chapter 6. Targeting Fiscal Privileges: Fundar's Campaign Against Tax Amnesties in Mexico.
Israel Santos Flores
Chapter 7. Critical Collaboration: The Power and Limits of Civil Society Engagement in Sin Tax Reforms in the Philippines.
Kenneth Isaiah Ibasco Abante
Chapter 8. Opposing Unfair Taxes: Campaigning Against the Mobile Money Tax and Social Media Tax in Uganda.
Solomon Rukundo
Chapter 9. Attempts to Tax the Rich in Three U.S. States.
Alan Essig
Chapter 10. Conclusions and Key Lessons
Paolo de Renzio and Jason Lakin
List of Contributors
A propos de l'auteur
Paolo de Renzio is Senior Lecturer at the Brazilian School of Public and Business Administration of Fundação Getúlio Vargas (EBAPE/FGV) in Rio de Janeiro, Brazil. He has published in various academic journals and co-edited a book called
Open Budgets: The Political Economy of Transparency, Participation and Accountability (2013).
