Before the pandemic, the achievement of the SDGs by 2030 was doubtful in part because of the slow pace in generating additional revenues from domestic sources. As the financing needs have increased after the pandemic, the achievement of these goals will be delayed beyond 2030, unless additional fina...

In this paper, we introduce the concept of climate debt and provide country-level estimates through 2035 under a business-as-usual scenario. These estimates can help inform the debate on climate change by providing a clear view of which countries have (until the present) contributed the most to clim...

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.

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).

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.