taxes

More from the Series

POLICY PAPER

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 PAPER

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.
On the Political Economy Determinants of Tax Reforms Paper Cover
POLICY PAPER

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...