taxes

More from the Series

POLICY PAPERS
Using Health Taxes to Support Revenue: An Action Agenda for the IMF and World Bank
Chris Lane et al.
March 01, 2021
The Covid-19 pandemic has led to large budget gaps in low- and middle-income countries, with revenues projected to be reduced for years to come. This is the moment for policymakers to consider whether health taxes—levied on tobacco products, alcoholic and sugar-sweetened beverages, and polluting fue...
POLICY PAPERS
On the Political Economy Determinants of Tax Reforms: Evidence from Developing Countries
Sanjeev Gupta
and
João Tovar Jalles
December 15, 2020
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.
POLICY PAPERS
Institutional and Political Determinants of Statutory Tax Rates: Empirical Evidence from Sub-Saharan Africa
Sanjeev Gupta et al.
November 18, 2020
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...
Blog Post
What Influences Tax Rates in Sub-Saharan Africa?
Sanjeev Gupta et al.
November 18, 2020
The Addis Ababa Agenda for financing development pays special attention to domestic revenue mobilization to help finance the Sustainable Development Goals (SDGs) in developing countries. In the case of sub-Saharan African countries, much of the discussion has centered on improving their overall reve...
Blog Post
Introducing a Dashboard for Assessing Fiscal Policy in Low-Income Countries
Sanjeev Gupta
and
Jean-Luc Schneider
October 14, 2020
The level and composition of taxes and expenditures vary considerably across low-income countries, which means their effects on countries’ growth, economic stability, redistribution, and welfare also differ.
POLICY PAPERS
A Fiscal Policy Dashboard for Low-Income Economies
Jean-Luc Schneider
October 14, 2020
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.
Blog Post
Fiscal Policy and Income Distribution in China
Nora Lustig
and
Yang Wang
September 10, 2020
Since China introduced far-reaching economic reforms in 1978, it has experienced rapid economic growth and social development that has significantly improved the overall well-being of the Chinese population and lifted an enormous number of people out of poverty. But at the same time, income inequali...