The Politics and Practice of Tax Targets

Previous work by the International Centre for Tax and Development has highlighted that current methodologies to estimate tax targets and tax potential are often methodologically flawed, and that overly ambitious targets can have negative consequences.

Building on this work, this project aims to further probe into the origins of tax targets and into the consequences of targets on tax administration. This is done through a set of semi-structured interviews withy policymakers and practitioners in revenue authorities and International Financial Institutions.