Tax and Governance

Research Theme

Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

Tax and Governance

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Tax and Governance Library

Partner Publication

Tax revenue mobilization in conflict-affected developing countries

December 2016
Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson

Policy Brief

What Have We Learned About Taxation, Statebuilding and Accountability?

May 2016
Wilson Prichard

Research in Brief

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

May 2016
Wilson Prichard, Paola Salardi, Paul Segal

Journal Article

The Politics of Taxation: Introduction to the Special Section

May 2016
Mick Moore, Wilson Prichard, Giulia Mascagni, Muhammad Mujtaba Piracha, Samuel Jibao, Armin von Schiller, Christian von Haldenwang, Maksym Ivanyna, Ingo Bordon, Oliver Morrissey, Mirza Hassan

Working Paper

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

April 2016
Gustavo A. Flores-Macías

Working Paper

A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

April 2016
Giulia Mascagni

Research in Brief

Revenue Reform and Statebuilding in Anglophone Africa

September 2015
Mick Moore

Research in Brief

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

September 2015
Oliver Lough, Richard Mallett, Paul Harvey

Research in Brief

Donors, Aid and Taxation in Developing Countries – An overview

September 2015
Wilson Prichard, Jean-François Brun, Oliver Morrissey

Policy Brief

How Does Taxation Affect the Quality of Governance?

September 2015
Mick Moore, Sue Unsworth

Journal Article

The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone

September 2015
Samuel Jibao, Wilson Prichard

Book

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

September 2015
Wilson Prichard

Virtual

30 November 2021 – 14:00

•

Timezone: Europe/London

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?

Virtual

14 October 2021 – 11:30

•

Timezone: Europe/London

This forum will be anchored around addressing Sri Lanka’s debt crisis. Through this forum, Verité Research will Present research and analysis pertaining to debt management and fiscal reforms, including potential interventions on government revenue and expenditure. Provide specific ideas and

Virtual

30 June 2021 – 14:00

•

Timezone: Europe/London

Unlike most sources of local revenue, responsibility for the different aspects of property tax administration in Africa is often split between central and local authorities. In many countries, central governments have, since the colonial period, retained responsibility for land titling,

30 September 2020 – 11:15

•

Advocata Institute, Guildford Terrace 4, Colombo, Sri Lanka

The Advocata Institute launches its latest public policy discussion series ‘DeepDive’. The series will commence with several discussions on the topic “How can we improve Sri Lanka’s Debt Sustainability?”. The discussion series will kickstart with a lecture on the same

Completed

The Political Economy of South Africa’s Carbon Tax

Start date: 01/10/2021

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax Revenue in Emerging Markets and Developing Countries: Do Mobile Financial Services Matter?

Start date: 01/01/2022

Completed

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Start date: 02/01/2022

Completed

Impact of Compulsory e-Payments on Compliance in Eswatini

Start date: 01/01/2022

Completed

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Start date: 01/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Sol Picciotto
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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