Accra Parliament

Research in this area focuses on the most fundamental question in tax and development: How can national tax systems be strengthened in order to be more effective, efficient and equitable?

Progress in reform is often slow, and the outcomes modest as a result of deeper, intertwined political and institutional issues affecting tax administration and tax reform. Our research aims to develop a deeper and practical understanding of these issues through the study of: 

  • Successful reform efforts, notably in the taxation of elites (that will generally imply closing tax loopholes and reducing tax exemptions). 
  • Reform experiences that may shed light on the broader connections between taxation, state building, and accountability. 
  • The practice of tax administration from the perspective of inter-organisational relations.



 Image: Lawmakers meet during a session of Parliament in Accra, World Bank Photo Collection