Showing 61 - 72 of 87 publications

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

by Wilson Prichard, Paola Salardi & Paul Segal

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 23 by Wilson Prichard, Paola Salardi and Paul Segal. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper finds support for the existence of a political resource curse It draws…

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The Politics of Taxation: Introduction to the Special Section

The latest issue of the Journal of Development Studies includes a special section on the politics of taxation, with several articles by ICTD researchers. The Politics of Taxation: Introduction to the Special Section (Paywall) Christian von Haldenwang & Armin von Schiller Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation…

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March 2016

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

by Gustavo A. Flores-Macías

In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax. Drawing on insights from the literature on institutional design, this article examines how certain features of taxes – such as…

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March 2016

A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

by Giulia Mascagni

This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin the analysis. While reviewing the key fiscal and economic events of this period, particular attention is paid to the relation between Ethiopia and its donors, which in fiscal terms…

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February 2014

Revenue Reform and Statebuilding in Anglophone Africa

by Mick Moore

We are pleased to present the seventh in our publication series, ICTD Research in Brief – two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it….

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February 2014

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

by Oliver Lough, Richard Mallett & Paul Harvey

We are pleased to present the sixth in our publication series, ICTD Research in Brief – two-pagesummaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This issue investigates the neglected topic…

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October 2013

Donors, Aid and Taxation in Developing Countries – An overview

by 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…

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March 2007

How Does Taxation Affect the Quality of Governance?

by Mick Moore & Sue Unsworth (Caroline Knowles,Natasha Hickman eds.)

There are clear connections between how states obtain revenue, and the quality of their governance. If governments are not dependent on taxes for their fi nance, they are less accountable and responsive to citizen taxpayers, and have little incentive to build political and organisational capacity to negotiate and collect revenue and spend it effectively. The…

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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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October 2015

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

by Wilson Prichard

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the…

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July 2015

Tax and the Governance Dividend

by Mick Moore

It is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for their incomes, they will, for reasons of self-interest, be more responsive to the needs of their citizens…

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