This article argues that weak local governments increase levels of taxation by “borrowing” institutional capacity from certain types of businesses. While many businesses lobby against taxation, businesses that are locally owned, nationally connected, and logistically complex build robust associations that support taxation. These types of businesses benefit from improvements in public infrastructure, so they empower their associations to monitor members’ tax compliance and to pressure officials to uphold their spending commitments. The article demonstrates the necessity of business support for taxation in the absence of state capacity by comparing two Philippine cities that differ in their ability to tax despite a number of similarities between them. The case studies show that tax increases co-varied with business support, and that business support waxed and waned depending on over-time variation in the capability of business associations to discourage tax evasion and to enforce official commitments to spend on infrastructure.

中文翻译：

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菲律宾的商业和地方税收

本文认为，薄弱的地方政府通过“借用”某些类型企业的制度能力来提高税收水平。虽然许多企业游说反对税收，但本地拥有、全国联系且后勤复杂的企业建立了支持税收的强大协会。这些类型的企业受益于公共基础设施的改进，因此它们授权其协会监督成员的税收合规性，并迫使官员遵守他们的支出承诺。本文通过比较两个菲律宾城市，尽管它们之间有许多相似之处，但它们的税收能力却不同，从而证明了在缺乏国家能力的情况下企业支持税收的必要性。案例研究表明，税收增加与商业支持共同变化，