Showing 37 - 48 of 48 publications

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

by Mujtaba Piracha & Mick Moore

The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, however, very much at variance with the daily experience of tax policy and practice. Governments are frequently revenue-sacrificers: they fail to…

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April 2016

Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries: Evidence from Political Budget Cycles Affecting Taxation

by Wilson Prichard

Studies of political budget cycles in developing countries have generally sought to inform understanding of short-term fiscal dynamics, but can also offer unique insight into broader political dynamics in developing countries. This article correspondingly employs markedly improved data in order to study the impact of elections on tax collection, and draw broader lessons. It shows…

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December 2015

Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research

by Wilson Prichard

There is growing concern with the weaknesses of economic statistics relating to developing countries, and the risks that poor data have generated misleading research findings and poor policy advice. Cross-country tax data offer a striking example, with existing datasets frequently highly incomplete, analytically imprecise, plagued by errors, and sharply lacking in transparency. This paper introduces…

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The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone

by Samuel Jibao & Wilson Prichard

Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. This article offers new insights into the political dynamics of property tax reform through a case study of Sierra Leone, focusing on variation in experiences and…

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April 2015

Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

by Tasha Fairfield & Michel Jorratt De Luis

We contribute to research on inequality and world top incomes by presenting the first calculations of Chilean top income shares and effective tax rates using individual tax return microdata from 2005 and 2009. We pay special attention to business income, which dominates at the top. Our analysis includes not only distributed profits, but also the…

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August 2014

Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

by Anuradha Joshi, Wilson Prichard & Christopher Headey

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more…

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August 2014

To Pay or Not to Pay? Citizen’s Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

by Merima Ali, Odd-Helge Fjeldstad & Ingrid Hoem Sjursen

This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance attitude is positively correlated with provision of public services in all the four countries. However, the correlation depends on the specific service in question and differs between countries. Tax…

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August 2014

Tax and Development: Donor Support to Strengthen Tax Systems in Developing Countries

by Odd‐Helge Fjeldstad

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention…

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April 2014

Revenue Reform and Statebuilding in Anglophone Africa

by Mick Moore

Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa contributed only modestly to that goal. They have produced impressive tax agencies, but no detectable increases in revenue collections. They have not addressed some major deficiencies in tax policy and administration. The reforms have however helped improve the career prospects for senior…

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April 2014

Tax Revenue Mobilistation In Developing Countries: Issues and Challenges

by Giulia Mascagni, Mick Moore & Rhiannon McCluskey

In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits of taxation for statebuilding; independence from foreign aid; the fiscal effects of trade liberalisation; the financial and debt crisis in the “West”; and the acute financial needs of developing countries. Governments…

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April 2013

Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

by Tasha Fairfield

How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular…

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January 2013

Bankene kan stoppe kapitalflukt fra fattige land

by Kari K. Heggstad & Odd-Helge Fjeldstad

Terrorfinansiering, plyndring av statskassen og skattesnyteri er eksempler på aktiviteter som kan knyttes til ulovlige pengestrømmer fra utviklingsland. Penger som kriminelle organisasjoner, internasjonale selskaper og privatpersoner lurer ut av fattige land kunne alternativt ha blitt brukt til å skape økonomisk vekst og bedre livsvilkår for befolkningen.

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