Ideas to Action:

Independent research for global prosperity

Publications

 

A cover image of the policy paper on institutional and political determinants of statutory tax rates
November 18, 2020

Institutional and Political Determinants of Statutory Tax Rates: Empirical Evidence from Sub-Saharan Africa

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 corporate income tax (CIT) rates as well as top marginal personal income tax (PIT) rates during 1990-2017

An image of the cover of a paper on a fiscal dashboard
October 14, 2020

A Fiscal Policy Dashboard for Low-Income Economies

We construct a fiscal policy dashboard to provide a snapshot of the fiscal system of a country, focusing on macro-sustainability, revenue mobilization, spending composition, and redistributive effects.

Jean-Luc Schneider
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.