Ideas to action: independent research for global prosperity
Research
Innovative, independent, peer-reviewed. Explore the latest economic research and policy proposals from CGD’s global development experts.
POLICY PAPERS
April 15, 2024
WORKING PAPERS
April 15, 2024
CGD NOTES
April 11, 2024
WORKING PAPERS
April 11, 2024
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Research
WORKING PAPERS
October 31, 2022
We construct a novel database covering more than 450 fiscal consolidation episodes in 185 countries during the period 1979-2019. Using discrete choice models, we then examine the (broader macroeconomic and political) factors motivating these fiscal consolidation episodes.
WORKING PAPERS
August 08, 2022
Low tax compliance in low- and middle-income countries around the world limits the ability of governments to offer effective public services. This paper reports the results of a randomly rolled out text message campaign aimed at promoting tax compliance among landowners in Dar es Salaam, Tanzania. L...
WORKING PAPERS
April 06, 2022
This paper discusses how fiscal policy can help foster more inclusive growth in developing Asia. On average, government expenditures in developing Asia are higher, as a share of gross domestic product, than those in Latin America and the Caribbean. Relative to Latin America, developing Asia spends m...
WORKING PAPERS
April 06, 2022
This paper discusses the evolution of key taxes in the past 20 years in developing Asia and fiscal challenges that these countries face in light of the COVID-19 pandemic. It presents estimates of tax capacity and tax potential and discusses the productivity of key taxes in the region. The paper find...
WORKING PAPERS
May 21, 2015
Whether the poor are helped or hurt by taxes and transfers is generally determined by comparing
income distributions before and after fiscal policy using stochastic dominance tests and measures
of progressivity and horizontal inequity. We formally show that these tools can fail to capture an
impo...
WORKING PAPERS
May 19, 2015
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result i...
WORKING PAPERS
May 05, 2015
Governments, donors, and public sector agencies are seeking productive ways to ‘crowd in’ private sector involvement and capital to tackle international development challenges. The financial instruments that are used to create incentives for private sector involvement are typically those...