Showing 49-52 of 52 publications
October 2013

Donors, Aid and Taxation in Developing Countries – An overview

Wilson Prichard, Jean-Francois Brun & Oliver Morrissey

There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals. This paper explores the direct impact of donor supported tax reform efforts; the indirect impact of aid and related donor policies on…

Read more
October 2013

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

Anuradha Joshi, Wilson Prichard & Christopher Heady

There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.

Read more
October 2013

Environmental Taxation and Development

Stephen Spratt

This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.

Read more