There is increasing recognition that strong tax systems can have impacts on economic growth, the sustainability of revenues for expenditure, state-building, and inequality, although there are debates about the trade-offs to achieving these differing and sometimes incompatible objectives. Tax revenue appears to be more likely to be used to support broad development goals than ...» more
Public sector management
Mapping donor activities in support of tax capacity
Domestic resource mobilisation has become a high priority on the international development agenda, with building tax capacity integral to the achievement of the 2030 Agenda for Sustainable Development and the G20’s Tax agenda. This rapid review provides a mapping of the most prominent agencies and initiatives working on tax capacity building, identifying key work streams and ...» more
Implementing Public Financial Management Reform
Changing existing governance systems can be challenging, especially if communication of the changes, the reasons behind them, and the planned or expected results to be achieved are lacking. In fragile and conflict-affected states (FCAS), this can be further complicated by the involvement of international agencies and their relationships with country governments, as well as by…» more
National climate change governance
Without the rapid implementation of pro-poor, climate-informed development policies, climate change impacts could result in 100 million more people in extreme poverty by 2030. Development policies need to consider climate risk scenarios while expanding ‘no-regrets’ social protection programmes that provide benefits to vulnerable populations under different climate ...» more
Decentralisation of budgeting process
This literature review examines evidence about the impact of public financial management (PFM) interventions in the field of decentralisation of budgeting. It asks: What is the effectiveness of devolved budgeting models in relation to the efficiency of PFM systems, service delivery, budget allocation, citizen involvement, accountability and anti-corruption? What factors ...» more