Policy Brief 228

The taxation of fisheries: rationale and overarching debates.

Many low-income countries (LICs) have long struggled to increase their domestic revenue mobilisation, which is often seen as a necessary step to achieve a more sustained economic development.

A wider fiscal space can lead to more funds being available for social spending and infrastructure investment, both of which are required to improve livelihood opportunities for their citizens.

A decreased dependence on external aid to finance domestic policies, coupled with more frequent bargaining about revenue extraction between the government and the population, could also lead to better governance outcome.


Giovanni Occhiali

Dr 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.