This paper analyzes the role of political variables in the implementation of structural tax reforms in 45 emerging market and low-income economies during 2000-2015.

Countries restrict the overall extent of international travel and migration to balance the expected costs and benefits of mobility. Given the ever-present threat of new, future pandemics, how should permanent restrictions on mobility respond?

Spending needs for financing the Sustainable Development Goals (SDGs) in developing countries are large and cannot be covered by external flows alone. This has made it imperative for these countries to raise more resources domestically over time—an urgency accentuated by the fiscal impact of COVID-1...

This paper investigates the extent to which institutional and political factors explain statutory tax rates in sub-Saharan Africa (SSA). In particular, it examines the effect of regulatory quality, political accountability, political fragmentation, the electoral cycle, and ideological orientation on...

This paper advances the concept of budgetary space for health, which explores resources available for health that are generated through higher public expenditure, better budget allocations, and through improved public financial management (PFM).

Refugees living in low- and middle-income countries are especially vulnerable to the economic impacts of the COVID-19 pandemic. Based on data from eight hosting countries before COVID-19, we find that refugees are 60 percent more likely than host populations to be working in highly impacted sectors,...

We explore the impact of major revenue mobilization episodes on income distribution dynamics using a new “narrative” database of major policy changes in tax and revenue administration systems, covering 45 emerging and low-income countries from 2000 to 2015.