无管理不纳税: 将国家重新纳入发展中国家的公共财政
No Taxation without Administration: Bringing the State Back into the Public Finance of Developing Countries
Journal of Economic Literature · 2026 · [{"name": "Anders D. Jensen", "affiliation": ["John F. Kennedy University", "Dana-Farber/Harvard Cancer Center"]}, {"name": "Jonathan Weigel", "affiliation": ["Center for Economic and Policy Research", "University of California, Berkeley"]}]
中文摘要
关于发展中国家税收的实证经济学文献，一直以第三方信息对税收征管的重要性为核心。然而，尽管利用此类信息无疑是一个长期目标，但由于经济体在很大程度上处于非正规状态、国家能力薄弱，在许多发展中国家这仍难以实现。本文考察一支正在兴起的互补性文献，其重点在于强化国家能力的“筋骨”：税收征管。我们认为，对税务机关的组织结构、人事管理和任务管理进行改革，有潜力提升发展中国家的税收能力。我们还认为，提升国家合法性——即公众对其征税权的接受——的努力能够增强税收能力，并可能与税收征管方面的投资形成互补。我们的研究方法弥合了公共财政与政治经济学学者在探讨发展中国家税收能力建设时长期存在的分歧。（JEL D63, D73, H20, H50, K34, M50, O17）
Abstract
The empirical economics literature on taxation in developing countries has centered on the importance of third-party information for enforcement. Yet, while surely a long-run objective, leveraging such information remains out of reach in many developing countries due to largely informal economies and low state capacity. This article examines an emerging complementary literature focused on strengthening the “sinews” of state capacity: tax administration. We argue that reforms to the organizational structure, personnel management, and task management of tax authorities have potential to raise tax capacity in developing countries. We also argue that efforts to improve the state’s legitimacy—popular acceptance of its right to tax—can increase capacity and may complement investments in tax administration. Our approach bridges a long-standing divide between how scholars in public finance and political economy approach tax capacity building in developing countries. (JEL D63, D73, H20, H50, K34, M50, O17)