| Abstract: | Cross-national research on taxation is a growth industry in political science. This article discusses key conceptual and measurement issues raised by such studies. First, it highlights the ways in which taxation has been studied as a rich and varied concept, including as a component of the state-building process, as a collective action problem, and/or as a problem of distributive justice. Second, the article identifies the central tradeoffs associated with the construction of taxation indicators used to measure such ideas. It discusses considerations such as which forms of revenue should be included and which should not, whether and how to standardize taxation measures, and how no fine-tune measures through a clear specification of units, universes, and measurement calibration. These choices have important implications for the “scoring” of countries, and for making valid inferences about the relationship between states and societies. Evan S. Lieberman is a Robert Wood Johnson Scholar at Yale University and will begin and appointment as assistant professor in the Department of Politics at Princeton University in September 2002. His interests include comparative politics, research methods, and economic and social policy. I would like to thank Christopher Achen, David Collier, Marc Morjé Howard, Lucan Way, members of the Robert Wood Johnson Policy Scholars Seminar at Yale University, three anonymous reviewers, and the editors atStudies in Comparative International Development for their valuable comments and suggestions. |
