Of Rule and Revenue
Publication Year: 1989
Published by: University of California Press
Title Page, Copyright, Dedication, Quote
Administrative and material support for my research and writing came primarily from the Department of Political Science of the University of Washington, chaired by David Olson, and the Social Justice Project, directed by Pat Troy, within the Research School of Social Sciences (RSSS) ...
The history of state revenue production is the history of the evolution of the state. As specialization and division of labor increase, there is a greater demand on the state to provide collective goods where once there were solely private goods or no goods at all. ...
2. The Theory of Predatory Rule
Rulers maximize revenue to the state, but not as they please. They maximize subject to the constraints of their relative bargaining power vis-a-vis agents and constituents, their transaction costs, and their discount rates. These constraints determine the choice of revenue system. That is my hypothesis. ...
Appendix to Chapter 2: Excursus on the Acquisition of Rule
3. Creating Compliance
The establishment of revenue production policies, the subject of the last chapter, is a problem in comparative statics. Within a given set of constraints, rulers have a given set of options. Rulers bargain a tax policy at one point in time for future points in time. They are establishing the rules of the game. ...
4. Revenue Production in Republican Rome
The story of taxation during late Republican Rome exemplifies the institutional responses of a simple state to an increasingly complex political and economic environment. Territorial expansion and growing specialization and division of labor led to realignments in the traditional distribution of power. ...
5. France and England in the Middle Ages and the Renaissance
In this chapter I explore changes in lay taxation by French and English monarchs from the Middle Ages to the early modern era. In tracing taxation over this period, I am able to perceive the processes that underlay the evolution of the modern state. By comparing decisions made in two countries, I am able to illuminate the causes of variation in state policies. ...
6. Introduction of the Income Tax in Eighteenth-Century Britain
The introduction of the direct income tax in 1799 marked an important turning point in British fiscal history. The income tax reflected a major transformation in prevailing economic thought and fundamentally altered the individual's relationship to the central state. ...
7. Compliance with the Commonwealth Income Tax in Australia
This chapter focuses on two very different kinds of compliance: (1) state government compliance with the Australian Commonwealth government's imposition of a uniform income tax in 1942; (2) Australian citizens' quasi-voluntary compliance with the payment of that tax. The first resulted from increased relative bargaining power of the central government vis-a-vis the states. ...
The theory of predatory rule proves to be a useful model for understanding revenue production historically and comparatively. By combining structural constraints and individual action into one model, the theory of predatory rule illuminates aspects of the story that might otherwise be overlooked. ...
Appendix: Bringing People Back into the State: A Bibliographical Essay