Taxation and state formation in Palestine 1994–2000 ODD - HELGE FJELDS TA D AND ADEL Z AG H A

In contrast to the European experience of state formation in the context of conflict and war, the Palestinian state-formation process during the period 1994-2000 did not witness a corresponding increase in state tax collection or a rapid growth in the accountability of the state to the electorate. In comparing the European process of taxation and state formation that occurred over centuries with the Palestinian experience that spanned little over five years we do not intend to suggest that exact parallels can be drawn. Nevertheless, an examination of taxation can provide some useful insights about the nature of the constraints facing the Palestinian quasi-state over this period.