Publication
Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?
Published by: ICTD and IDS
Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between the government and its citizens, through which citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making.