IDS Policy Briefing 96

The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations.

While there is considerable evidence that donor support can enhance tax capacity, success is not guaranteed. In order for such programmes to be effective, they will need to be responsive to local contexts, be designed to prioritise building trust, offer long-term mentoring, target the right range of institutions, and facilitate South-South collaboration.

Authors

Mick Moore

Mick Moore is a Professorial Fellow at the Institute of Development Studies and the founding CEO of the International Centre for Tax and Development. He is a political economist whose broad research interests are in the domestic and international dimensions of good and bad governance in poor countries, focusing specifically on taxation in Asia and Africa.

Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Jan Isaksen

Olav Lundstøl

Olav has eighteen years of continuous development economist experience in Latin America, Asia and Africa, working for both multilateral and bilateral agencies, and with an emphasis ranging from analysis, advice and management in the field of energy-extractives-climate, public financial management-taxation-audit, corruption-illicit financial flows and macroeconomic issues. He is the Policy Director of Tax and Capital Flight at NORAD.

Rhiannon McCluskey

Rhiannon is the Director of Communications and Impact for the International Centre for Tax and Development, based at the Institute of Development Studies.

Wilson Prichard

Wilson Prichard is an Associate Professor at the University of Toronto, a Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in sub-Saharan Africa.
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