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
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
Disability in Syria
This rapid review is based on 5 days of desk-based research. It is designed to provide a brief overview of the key issues, and a summary of pertinent evidence found within the time permitted. The literature was identified using two methods. Firstly, a number of experts were identified and contacted. They were asked to provide comments, references and information relevant to ...» 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
Modern slavery in the DRC
‘Modern slavery’ encompasses a variety of situations in which one person is forcibly controlled by one or more others for the purpose of exploitation (Cockayne, 2015). ‘Forced or compulsory labour’ is defined by the ILO Forced Labour Convention as ‘all work or service which is exacted from any person under the menace of any penalty and for which the said person has not offered ...» more