Domestic resource mobilisation and improved taxation will be crucial to meeting the Sustainable Development Goals. Here we feature our work on tax.Reforming tax systems in the developing worldThis new report summarises key academic ideas and policy debates over the past century on taxation and development.Report Opportunities for lower-income countries during the pandemicGovernments could make use of the opportunities the Covid-19 pandemic provides to make changes to tax systems now that might be politically difficult later. Social protection and taxationHow do taxes and transfers impact poverty and inequality? Do good things come to those who tax more?This paper explores whether expectations on developing countries to mobilise domestic resources to achieve the SDGs are realistic. Row over UN tax body is a needless distraction for developing nationsDeveloping countries withdrew demands for a global tax body. But the UN is not the only vehicle for tax reform.Row over UN tax body is a needless distraction for developing nations Latest publicationsReport on the tax policy-making process in Uganda Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda Mobilising revenue: opportunities for lower-income countries during the pandemic Financing the coronavirus response in sub-Saharan Africa How tax officials in lower-income countries can respond to the coronavirus pandemic Reaching universal health coverage: a political economy review of trends across 49 countries Development Policy Review: Tax and Development Issue Civil society engagement in tax reform Strengthening taxation and tax auditing of the mining sector: lessons learnt from four West African countries The role of the budget officer in controlling public spending BlogsRathin RoyPolitical economy of fiscal responsibility Tom Hart, Shakira MustaphaPublic finance and development: top things to read in December Bryn Welham, Mark MillerBuilding trust, not tracking, should be the cornerstone of Covid-19 debt relief Hazel Granger, Martin Evans, Samuel Sharp...Four expert views on the future of tax for development Jesse GriffithsSolving the low-income country debt crisis: four solutions Jesse GriffithsLow-income country debt: three key trends Mark MillerPublic finance and development: six things to read in October Gundula LöfflerCountries in West Africa must work together to ensure mining companies pay enough tax Mark MillerPublic finance and development: five things to read in September Samuel SharpMobilising civil society support for tax reform needs donors to get political Upcoming and past events14 February 2018More aid. More advisors. Better tax systems? 21 November 2017Digital revolutions in public finance 12 October 2017Global development trends and challenges: how can aid agencies deliver? 09 July 2015Social protection, taxation and inequality Our experts Francesca Bastagli Director of Programme, Equity and Social Policy - Principal Research Fellow Simon Gill Director of Advisory Services, Development and Public Finance Mark Miller Director of Programme - Development and Public Finance Alina Rocha Menocal Principal Research Fellow Annalisa Prizzon Senior Research Fellow Hazel Granger Research Fellow Sierd Hadley Research Fellow Tom Hart Research Fellow Cathal Long Research Fellow Shakira Mustapha Research Fellow Marco Cangiano Senior Research Associate Roel Dom Research Associate
Political economy of fiscal responsibility Insight | 11 January 2021 | Rathin RoyAn appropriate framework of fiscal responsibility and budget management is a crucial tool for finance ministries and policy-makers. Read and comment
Judith Tyson on taxing the internet in AfricaMedia | 28 December 2020 | World Business Report Find out more
Report on the tax policy-making process in UgandaResearch reports and studies | December 2020 | Chris Wales and Adrienne LeesAn advisory report commissioned by the Government of Uganda to identify changes in the tax policy-making process that add value. Downloads
Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in RwandaWorking and discussion papers | December 2020 | Martin Evans, Susan Harkness and Heiner SalomonThis paper profiles and analyses the effects of informal taxes and transfer payments made by households in Rwanda. Downloads
Public finance and development: top things to read in DecemberInsight | 1 December 2020 | Tom Hart, Shakira MustaphaTop things to read this month on corruption in the emergency response to Covid-19, Zambia’s recent debt default and tax in Africa. Read and comment
Building trust, not tracking, should be the cornerstone of Covid-19 debt reliefInsight | 20 May 2020 | Bryn Welham, Mark MillerThe pressures of Covid-19 have aligned incentives, and this should enable trust – not complex tracking systems – to form the basis of debt relief packages. Read and comment
Mobilising revenue: opportunities for lower-income countries during the pandemicBriefing papers | May 2020 | Hazel Granger, Iain Steel, Kyle McNabb, Harshil Parekh, David Phillips and Lucie GadenneThis brief presents tax policy strategies to help build more effective tax systems for the future. Downloads
Financing the coronavirus response in sub-Saharan AfricaWorking and discussion papers | April 2020 | Mark Miller, Francesca Bastagli, Tom Hart, Sherillyn Raga, Shakira Mustapha, Phyllis Papadavid, Annalisa Prizzon and Dirk Willem te VeldeThis paper discusses a number of fiscal measures that can be put in place to support sub-Saharan African countries through this pandemic. Downloads
How tax officials in lower-income countries can respond to the coronavirus pandemicBriefing papers | April 2020 | Iain Steel and David PhillipsThis paper aims to contribute to more effective tax policy-making in LMICs, focusing here on the global coronavirus pandemic. Downloads
Four expert views on the future of tax for developmentInsight | 7 February 2020 | Hazel Granger, Martin Evans, Samuel Sharp, Linda CalabreseTaxation and tax reform can play a key role in a country's economic development and achieving the Sustainable Development Goals. Read and comment
