01800cas a2200265 a 4500 AALejournalIMF017263 230101c9999 xx r poo 0 0eng d 5.00 USD 9781475558142 1018-5941 BD-DhAAL BD-DhAAL Gaspar, Vitor. Political Institutions, State Building, and Tax Capacity : Crossing the Tipping Point / Vitor Gaspar, Laura Jaramillo, Philippe Wingender. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (33 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 12 3/4 percent, real GDP per capita increases sharply and in a sustained manner over the following decade. In this paper, we attempt via four case studies-Spain, China, Colombia, and Nigeria-to illustrate that the improvements in tax capacity have been part of a deeper process of state capacity building. We discuss the political conditions that supported tax capacity building, highlighting three important political ingredients: constitutive institutions, inclusive politics and credible leadership. Mode of access: Internet Jaramillo, Laura. Wingender, Philippe. IMF Working Papers; Working Paper ; No. 2016/233 Full text available on IMF http://elibrary.imf.org/view/journals/001/2016/233/001.2016.issue-233-en.xml IMF e-Library