Alors que nous vivons une grande incertitude quant au développement mondial, trois faits sont clairement établis. Premièrement, l’aide est en train de diminuer considérablement, et probablement de façon durable. Deuxièmement, les pays à faible revenu doivent faire face à une montée en flèche des coûts associés au service de la dette et sont limités dans leur capacité à contracter de nouvelles dettes alors que le remboursement des encours arrive à échéance. Troisièmement, les ressources nécessaires au financement des investissements pour le développement et les services publics essentiels, notamment pour ceux liés aux adaptations au dérèglement climatique, sont en constante augmentation. Les conséquences sont d’ores et déjà visibles : la pression et les espoirs reposent désormais sur la capacité des États à mobiliser des ressources propres.
Le « Compromiso de Sevilla », récemment adopté lors de la quatrième Conférence internationale sur le financement du développement, souligne le rôle central des ressources publiques nationales pour le développement durable.
Max Gallien is a Research Fellow at the ICTD. His research specialises in the politics of informal and illegal economies, the political economy of the Middle East and North Africa and development politics. He completed his PhD at the London School of Economics. Max co-leads the informality and taxation programme with Vanessa, as well as the ICTD’s capacity building programme.
Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.
Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Executive Director of the ICTD. Her main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia and Rwanda.
Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.
Daisy Ogembo is a Research Fellow at ICTD. Often using an interdisciplinary approach, her work focuses on the taxation of hard-to-tax groups, constitutional issues in taxation, and digital aspects of taxation. She earned her DPhil from the University of Oxford and was the recipient of numerous prestigious awards including the British Academy Postdoctoral Research Fellowship and the Harvey Fellowship. Prior to joining ICTD, Daisy was an Assistant Professor of law at the University of Birmingham. Her current research includes completing a monograph on taxation and transformative constitutionalism, investigating legal and governance issues in the use of Digital Public Infrastructure (DPI) in tax administration, and expanding her research on higher income earners in the informal sector.
Vanessa van den Boogaard is a Research Fellow at the ICTD and a Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. She completed her PhD thesis on informal revenue generation and statebuilding in Sierra Leone, and has ongoing research on the topic in the Democratic Republic of the Congo, Ghana, and Somalia. Vanessa co-leads the ICTD's research programme on informality and tax.
Citation: Gallien, M. et al. (2025) L’ère de la fiscalité pour le développement : une fiscalité mieux pensée pour l’équité, la croissance et la résilience, Bulletin politique no 18 de l’ICTD, Brighton : Institute of Development Studies, DOI : 10.19088/ICTD.2025.059
