Research in Brief

9

Obstacles to Increasing Tax Revenues in Low Income Countries

This publication is also available in French

Obstacles to Increasing Tax Revenues in Low Income Countries

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15, by Mick Moore. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it.

This joint ICTD/UNRISD/SDC paper asks why governments of low-income countries do not raise more tax revenue, and explores options for increasing it.

Publication Details

Date

Publisher

Share

More resources

Authors

Related Publications

Policy Brief

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

May 2026
Giovanni Occhiali, Ezera Madzivanyika, Mary Abounabhan, Ronald Waiswa

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

July 2023
Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini, Vanessa van den Boogaard

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

May 2022
Mick Moore