Ideas to Action:

Independent research for global prosperity

Publications

 

January 24, 2020

Bangladesh: Impediments to Enhanced Revenue Mobilization and Equitable and Efficient Spending

Despite remarkable success in terms of growth, poverty reduction, and improvements in other socio-economic indicators, Bangladesh suffers from chronic revenue shortfalls and an extremely low tax/GDP ratio. The overall size of the government is also quite small and inadequate to meet the growing demand for public services and infrastructure, primarily due to revenue-generating limitations by the country’s tax authorities

Cover image of international taxation paper
January 22, 2020

International Taxation and Developing Countries

International tax issues are a concern for both developed and developing countries, with evidence of aggressive tax planning by multinational enterprises (MNEs). MNEs are able to exploit weaknesses in the design of the international tax framework to reduce their tax liabilities. 

Peter Mullins
Cover image for Senegal DRM case study
January 21, 2020

Senegal: Making Domestic Resource Mobilization Work to Sustain Growth and Improve Service Delivery

Senegal’s recent economic performance is impressive. For the first time, Senegal has achieved a GDP growth rate of more than 6 percent for three consecutive years (2015–2017), and per capita GDP has increased at an annual average of 4.1 percent. In parallel, progress in fiscal revenues has been recorded, with the ratio of average revenues to GDP increasing by 5.7 percentage points between 2000-2002 and 2014-2017, placing Senegal above the regional average of 15 percent.

Front cover of Zambia domestic resource mobilization paper
December 11, 2019

How Erratic Tax Policies Are Impeding Revenue Mobilization in Zambia

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 have included broadening the tax base, establishing a revenue collection agency, and introducing a value-added tax (VAT). 

Ramos Emmanuel Mabugu and Eddie Rakabe
Finding Cash for Infrastructure in Addis: Blending, Lending, and Guarantees in Finance for Development
June 19, 2015

Finding Cash for Infrastructure in Addis: Blending, Lending and Guarantees in Finance for Development

The total scale of incremental investment requirements in infrastructure in developing countries has been estimated at around USD 1 trillion a year, with a range of related studies suggesting numbers between $815 billion to $1.3 trillion. While all such numbers are open to considerable debate, and were not designed to measure the cost of delivering the specific SDG infrastructure targets, they suggest the likely scale of the financing challenge for an SDG agenda which includes universal coverage to adequate housing, water, sanitation, modern energy and communications technologies.