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The Logic of DisciplineGlobal Capitalism and the Architecture of Government$
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Alasdair Roberts

Print publication date: 2010

Print ISBN-13: 9780195374988

Published to Oxford Scholarship Online: May 2010

DOI: 10.1093/acprof:oso/9780195374988.001.0001

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Islands in the Public Sector

Islands in the Public Sector

Tax Collectors

(p.65) 4 Islands in the Public Sector
The Logic of Discipline

Alasdair Roberts (Contributor Webpage)

Oxford University Press

This chapter focuses on the problem of tax collection faced by developing countries in the era of liberalization. The 1980s and 1990s constituted a decade of “radical reform” in tax administration within the developing world, again built on the logic of discipline. But the naïve-institutionalist approach to reform proved vulnerable to counterattacks by well-entrenched bureaucratic, political, and social forces.

Keywords:   tax collection, tax administration, tax policy, developing countries, economic liberalization

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