ICTD CEO Prof Mick Moore and Mujtaba Piracha are the authors of a new journal article: Revenue Raising or Revenue-Sacrificing Government? Property Tax in Pakistan. The article has just been published in the Journal of Development Studies.
This paper details the case of property tax collection in Pakistan - how governments are frequently revenue-sacrificers: they fail to use the functioning, legitimate tax collection systems they have available to actually collect much revenue, and concludes that governments tend to maximise rule before they maximise revenue.
A free download is available from Taylor and Francis Online and the article can be accessed/downloaded HERE