The academic and practitioner literature on tax reform, and comments from several experts contacted in connection with this report, emphasise that improving the performance of tax systems is highly complex and context-specific, without simple or direct answers. Improvements are only likely to come from combinations of large and small changes made with close and detailed ...» more
Taxation
Impacts of tax capacity on development outcomes
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
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
Taxation, governance and growth
Historically, tax research has been dominated by two questions: how to enhance revenue collection in order to finance redistribution and public goods and services, and how to design tax policy to strengthen incentives for economic growth (Joshi et al. 2014; Moore 2013). However, the past decade has witnessed surging interests in a third possibility: that…» more
Linkages between taxation and stability
Tax reform agendas have traditionally focused on increasing public revenue in an economically efficient manner. However, Prichard (2010) argues that there is a case for linking revenue enhancement more explicitly to broader governance objectives. It should be noted that increased domestic revenue generation will only lead to improved development outcomes if the new revenue is ...» more
Designing and monitoring PFM reform programmes
The PEFA framework is the most comprehensive assessment instrument. It provides indicators to measure all dimensions of a PFM system. While PEFA assessments are now in wide usage, other diagnostic instruments and tools – like the IMF Fiscal Transparency Code and various World Bank and OECD tools – are used alongside them for more specific purposes. Alternatively, ...» more
Tax reform
Tax reform can reduce tax evasion and avoidance, and allow for more efficient and fair tax collection that can finance public goods and services. It can make revenue levels more sustainable, and can promote future independence from foreign aid and natural resource revenues. There is increasing recognition of taxation’s role in state-building, in addition to greater ...» more
Examples of successful fuel subsidy removal
Where fuel prices are controlled and subsidised by the government, price increases have often met with broad public opposition and, in some cases, violent demonstration. Where governments have been successful they have needed to ensure that reform was politically feasible and the impact on influential groups was mitigated. There are a number of countries which have instituted ...» more
‘Voices of the Poor’ in Southern Africa
No recent 'voices of the poor' type studies for the SADC (Southern African Development Community) region have been identified during the research for this query. Additionally, none of the experts who contributed to the research knew of such a report or of similar research projects currently underway. Several Africa-wide studies published by Afrobarometer, which include ...» more
