Footnote:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 12, 2023 erstellt
Description:
This paper presents an exploration into the formulation of fiscal contracts under limited sovereignty, focusing specifically on the Palestinian Authority (PA). Utilising fiscal sociology and theories of governance, it analyses the dynamics dictating public revenues, taxation, and public service provision in the Occupied Palestinian Territories. The paper underscores the impact of external influences, the proliferation of service providers, and Israeli tax extraction in hindering the PA's ability to establish a robust fiscal contract. With an emphasis on the complexities of revenue mobilisation under limited sovereignty, this study advances our understanding of the PA's operations, its interplay with Israeli colonial structures, and the politics of tax mobilisation where statehood is restricted or non-state actors play governmental roles. This analysis is especially relevant in light of the declining aid flows and the increasing pressure on the PA to rely on domestic taxation. The paper establishes a valuable foundation for future research on fiscal governance in territories with constrained sovereignty