Bulletin politique

Taxer les riches dans les pays à faible revenu : Pourquoi est-ce important et comment le faire ?

Bulletin Politique 14

De nos jours, l’augmentation des tensions internationales, la montée en flèche des niveaux d’endettement ou le changement climatique sont des crises mondiales qui touchent particulièrement les pays à faible revenu (PFR). Qu’elles soient issues de sources nationales ou de l’aide internationale, les finances des PFR n’augmentent pas suffisamment pour répondre à leurs besoins. Leurs exigences en matière de dépenses sont plus élevées que jamais ; l’amélioration des services, l’extension de la protection sociale ou encore le soutien à l’investissement alourdissent la facture. Dans ce contexte, le présent rapport sur les politiques publiques indique qu’un des outils à la disposition des gouvernements des PFR est particulièrement sous-utilisé : taxer plus efficacement les riches.

Auteurs

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.

Giulia Mascagni

Giulia Mascagni is a Research Fellow at the Institute of Development Studies and Executive Director of the ICTD. Her main area of work is taxation, but she also has research interest in public finance, evaluation of public policy, and aid effectiveness. She is an economist by training, holding a PhD in Economics from the University of Sussex. Her main geographical interest lies in African countries, with a particular focus on Ethiopia and Rwanda.

Wilson Prichard

Wilson Prichard is an Associate Professor at the University of Toronto, a Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in sub-Saharan Africa.

Martin Hearson

Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.
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Détails de la publication

Editeur: Institute of Development Studies
Date: janvier 2025
Citation: Occhiali, G. ; Mascagni, G. ; Prichard, W. et Hearson, M. (2025) Taxer les riches dans les pays à faible revenu : Pourquoi est-ce important et comment faire ?, Bulletin politique 14 de l’ICTD, Brighton : Institute of Development Studies, DOI: 10.19088/ICTD.2025.024