Chapter 4 | Page 182 collection. At the same time, they provide a good basis on which to develop some core themes and constructs that can inform policy options within individual countries to enhance the State’s capacity to maximise domestic revenue, which is essential for implementing ESC rights policies. These core constructs can help to guide the process of strengthening policymaking in these interrelated areas. First among the most urgent policy initiatives is the need to strengthen aspects of good governance, including responsiveness and accountability of the State to citizens and their needs, which can enhance the State’s legitimacy as it seeks to address the many challenges associated with revenue generation. The ‘new fiscal sociology’ approach focuses on the importance of taxation to good governance and the process of ‘building State institutions that are responsive, accountable and competent.’195 There is historical evidence of the relationship between the ways in which States raise revenue and how they are governed.196 This approach provides a fiscal management blueprint that States can use to maximise resource generation. An effective taxation system requires, among other things, appropriately structured institutions and tax policies that minimise the effects of corruption. Tax policies and institutional design should be, in Joseph Stiglitz’s words, corruption resistant tax structures.197 He argues that a fundamental aspect of designing a corruption-resistant tax structure is the observability and verifiability of the tax design.198 For these characteristics to be effective, information management and understanding information limitations related to taxation are crucial.199 Resource governance and anti-corruption measures are discussed in more detail in Chapter 8. 195 Keen, above n 13. 196 Moore, above n 89. 197 Stiglitz, above n 29. 198 Ibid. 199 Ibid.