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.
                                                          Selected Publications
                                                        • The Political Economy of Long-Term Revenue Decline in Sri Lanka by Mick Moore
                                                        • ICTD Summary Brief 8: ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research by Rhiannon McCluskey and Milly Nalukwago Isingoma
                                                        • Using Internal and External Sources of Information to Reduce Customs Evasion by Cyril Chalendard
                                                        • Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia by Kalle Hirvonen, Giulia Mascagni and Keetie Roelen
                                                        • JDS Special Section on the Politics of Taxation by Journal of Development Studies
                                                        • Property taxation and economic development: Lessons from Rwanda and Ethiopia – new Global Political Economy Brief from SPERI by Tom Goodfellow
                                                        • Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan by Mujtaba Piracha & Mick Moore
                                                        • ICTD Summary Brief 4: What Have We Learned About Taxation, Statebuilding and Accountability? by Wilson Prichard
                                                        • Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico by Gustavo A. Flores-Macías
                                                        • A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010 by Giulia Mascagni
                                                        • Research in Brief Issue 9: Obstacles to Increasing Tax Revenues in Low Income Countries by Mick Moore
                                                        • The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns by Giulia Mascagni and Andualem Mengistu
                                                        • Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda by Jalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe
                                                        • Taxation and Development: What Have We Learned from Fifty Years of Research? by Richard M. Bird
                                                        • Obstacles to Increasing Tax Revenues in Low Income Countries by Mick Moore
                                                        • The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform by Mirza Hassan and Wilson Prichard
                                                        • Revenue Reform and Statebuilding in Anglophone Africa by Mick Moore
                                                        • Research in Brief Issue 7: Revenue Reform and Statebuilding in Anglophone Africa by Mick Moore
                                                        • ICTD Research in Brief, Issue 4: Donors, Aid and Taxation in Developing Countries - An overview by Wilson Prichard, Jean-Francois Brun and Oliver Morrissey
                                                        • ICTD Research in Brief, Issue 1: Taxation and Development: What Have We Learned from Fifty Years of Research? by Richard M. Bird
                                                        • IDS Policy Briefing: Using Local IT Solutions to Improve Local Government Tax Reform by Emilie Wilson
                                                        • Building Tax Capacity in Developing Countries by Moore, M., Fjeldstad, O-H., Isaksen, J., Lundstøl, O., McCluskey, R. and Prichard, W.
                                                        • Tax and the Governance Dividend by Mick Moore
                                                        • Understanding Low-Level State Capacity: Property Tax Collection in Pakistan by Mujtaba Piracha and Mick Moore
                                                        • Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia by Merima Ali, Abdulaziz Shifa, Abebe Shimeles and Firew Woldeyes
                                                        • Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries by Wilson Prichard
                                                        • What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State by Rosa Maria Alonso i Terme
                                                        • Donors, Aid and Taxation in Developing Countries: An Overview by Wilson Prichard, Jean-Francois Brun & Oliver Morrissey
                                                        • Commentary

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