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POLICY PAPERS
January 13, 2020
The paper provides a comprehensive overview of issues relevant to using health taxes to raise revenues in low-income countries. The paper argues that in low-income countries, health taxes can raise enough revenue to make them worthwhile and that health taxes may be better candidates for mobilizing d...
WORKING PAPERS
December 17, 2019
Onerous KYC documentation requirements are widely recognized as a potential constraint to full financial inclusion. However, it is sometimes difficult to judge the extent to which this constraint is a serious or binding one, relative to others. The paper considers this question, distinguishing betwe...
POLICY PAPERS
December 11, 2019
This case study assesses whether Zambia’s tax and fiscal policies have been impeded by political and technical constraints. Tax policy is a deliberate—yet intricate—process requiring not just well-measured choices, but also stability. Zambia has undertaken several tax reforms that ...
Blog Post
September 23, 2019
As the United Nations General Assembly meets this week, global leaders will be taking stock of their countries’ progress towards the SDGs and mapping out where they still have to go. Our research has shown that, together, financial accounts, ID, and mobile phones can facilitate a wide variety ...
CGD NOTES
September 13, 2019
India has emerged as a leader in building on its biometric digital ID to reform service and program delivery. It moved quickly to consolidate the rollout of Aadhaar, and then to embed the unique Aadhaar number into program databases. A range of applications, including digital signature and payments,...