Research in this area focuses on the most fundamental question in tax and development: How can national tax systems be strengthened in order to be more effective, efficient and equitable?
Progress in reform is often slow, and the outcomes modest as a result of deeper, intertwined political and institutional issues affecting tax administration and tax reform. Our research aims to develop a deeper and practical understanding of these issues through the study of:
- Successful reform efforts, notably in the taxation of elites (that will generally imply closing tax loopholes and reducing tax exemptions).
- Reform experiences that may shed light on the broader connections between taxation, state building, and accountability.
- The practice of tax administration from the perspective of inter-organisational relations.
The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiationof Reform by Mirza Hassan and Wilson Prichard - ICTD Working Paper 14
Obstacles to Increasing Tax Revenues in Low Income Countries by Mick Moore - ICTD Working Paper 15
What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State by Rosa Maria Alonso i Terme - ICTD Working Paper 16
Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries by Wilson Prichard - ICTD Working Paper 24
Understanding Low-Level State Capacity: Property Tax Collection in Pakistan by Mujtaba Piracha and Mick Moore - ICTD Working Paper 33
Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda byJalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe - ICTD Working Paper 45
Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan by Mujtaba Piracha and Mick Moore - Journal of Development Studies
- A home-grown remedy for Sri Lanka’s revenue crisis? - Mick Moore
- Give and you shall receive? Taxation and fiscal contracts in Africa - Rhiannon McCluskey
- Why African governments should tax the rich - Rhiannon McCluskey
- Measuring the performance of tax collectors: good sense, quietly buried - Mick Moore
- Tax exemptions for aid-funded projects - Ismaïla Diallo
- Donors, be strategic. Aid and domestic resource mobilisation in sub-Saharan Africa - Mick Moore
- The political economy of tax incentives in low-income countries - Vanessa van den Boogaard
- Understanding the Tax Man: How to improve public revenues in Sri Lanka - Mick Moore
- Stopping the Race to the Bottom - Hubert Schmitz
- Arguments against aid: Cheap tricks or Compelling evidence? - Mick Moore
Image: Lawmakers meet during a session of Parliament in Accra, World Bank Photo Collection