taxes

More from the Series

WORKING PAPERS
The Impact of Taxes and Transfers on Income Inequality, Poverty, and the Urban-Rural and Regional Income Gaps in China
September 10, 2020
China is characterized by high prefiscal overall, urban-rural and regional inequality. Applying standard fiscal incidence analysis, we estimate the redistributive effect of taxes and social spending on income distribution and poverty.
WORKING PAPERS
Why Do Governments Tax or Subsidize Fossil Fuels?
August 18, 2020
Governments have long faced pressure to address the climate crisis by increasing taxes on fossil fuels, which are the source of more than three-quarters of the world’s anthropogenic carbon pollution.
Blog Post
COVID-19 and Seizing the Opportunity for Reforming Tax Expenditures in Africa
July 27, 2020
In this blog post, we argue that the COVID-19 crisis has made it imperative for developing countries to begin reforming their tax systems to generate more resources domestically—reforms which they have postponed until now because of vested interests. Reforming tax expenditures would not only ge...
POLICY PAPERS
Tax Revenue Reforms and Income Distribution in Developing Countries
June 11, 2020
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.
Blog Post
Well-Designed Tax Reforms Can Improve Income Distribution in Developing Countries
June 11, 2020
In a recently published paper we examine the experience of 45 developing countries (23 emerging and 22 low-income countries) over the 2000-2015 period and find that tax reforms have raised the income share of the poorest population groups within countries.
Blog Post
While Creating Fiscal Space for COVID-19 in Developing Countries, Be Sure to Consult Civil Society
April 29, 2020
Even as the COVID-19 curve begins to flatten in the Northern Hemisphere, the developing world is just starting to feel its onslaught. Just as in the United States, where some of the most effective responses to the global pandemic are generated locally, the success of developing countries will also b...
WORKING PAPERS
Can Tax Buoyancy in Sub-Saharan Africa Help Finance the Sustainable Development Goals?
April 15, 2020
In this paper, we estimate short- and long-term tax buoyancy for 44 sub-Saharan African (SSA) countries during 1980-2017 using time series and panel techniques.