Tag: governance

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Building Tax Capacity in Developing Countries
  • Sunday, 13 September 2015
  • Moore, M., Fjeldstad, O-H., Isaksen, J., Lundstøl, O., McCluskey, R. and Prichard, W.

Building Tax Capacity in Developing Countries

  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…
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ICTD Research in Brief, Issue 6: Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
  • Sunday, 13 September 2015
  • Oliver Lough, Richard Mallett and Paul Harvey

ICTD Research in Brief, Issue 6: Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

  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…
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IDS Policy Briefing: How Does Taxation Affect the Quality of Governance?
  • Sunday, 13 September 2015
  • Mick Moore and Sue Unsworth (Caroline Knowles & Natasha Hickman eds.)

IDS Policy Briefing: How Does Taxation Affect the Quality of Governance?

 Summary 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…
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Taxation and State-Building in Developing Countries: Capacity and Consent

Taxation and State-Building in Developing Countries: Capacity and Consent

  Summary There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms…
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Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland

Taxation, Political Accountability and Foreign Aid: Lessons from Somaliland

  For years, studies of state formation in early and medieval Europe have argued that the modern, representative state emerged as the result of negotiations between autocratic governments in need of…
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Taxation and State Building: Towards a Governance Focused Tax Reform Agenda

Taxation and State Building: Towards a Governance Focused Tax Reform Agenda

  Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation…
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Local government taxation in Sub-Saharan Africa: A review and an agenda for research
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun

Local government taxation in Sub-Saharan Africa: A review and an agenda for research

  Local government taxation in Sub-Saharan Africa: A review and an agenda for research Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014) Bergen: Chr. Michelsen Institute (CMI…
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Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
  • Saturday, 19 September 2015
  • Oliver Lough, Richard Mallett and Paul Harvey

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

  ICTD Working Paper 11: Summary This is a joint paper by the International Centre for Tax and Development (ICTD) and the Secure Livelihoods Research Consortium (SLRC) Despite growing interest in…
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Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions
  • Saturday, 12 September 2015
  • Anuradha Joshi, Wilson Prichard & Christopher Heady

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

  ICTD Working Paper 4: Summary Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent…
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