Showing 431–439 of 439 results
18 July 2013
Published by: ICTD and IDS
This paper considers how economic thinking about taxation in developing countries has changed over the last half century. It suggests that three different 'models' of development taxation may be discerned over this period.
16 February 2013
Published by: Elsevier
How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular support and/or tempering elite antagonism. Case studies from Chile, Argentina, and Bolivia illustrate the effect of these strategies on the fate of tax reform initiatives. The analysis builds theory on tax politics and yields implications for research on reform coalitions and gradual institutional change.
1 February 2013
Published by: The World Bank - Poverty Reduction and Economic Management (PREM)
Who shapes tax policy reform in developing countries? A wider range of political actors are beginning to exercise influence. A brief history will explain who they are and how they operate.
1 January 2013
Published by: Routledge
This text book provides up-to-date summaries of the debates and approaches that are currently at the forefront of both European and American Global Political Economy .
1 January 2013
Published by: Routledge
This text book provides up-to-date summaries of the debates and approaches that are currently at the forefront of both European and American Global Political Economy (GPE).
12 September 2012
Published by: ICTD and IDS
What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political realities for tax reform.
1 September 2012
Published by: ICTD and IDS
Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribution and broader state-building and governance goals. Against this backdrop, this paper identifies a series of key issues that demand attention if donors are to improve the quality of their support for tax reform.
1 September 2012
Published by: ICTD and IDS
Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource industries, and particularly within poor countries, makes a stable investment environment difficult to achieve. Indeed, some suggest that countries may fall into a trap in which one episode of instability breeds the conditions for future instability, creating a vicious circle that prevents a country fully benefiting from its mineral wealth.
1 July 2012
Published by: ICTD and IDS
Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets. Revenue from these taxes, which amounted to about 1 per cent of GDP, was earmarked for security.