12 UNU-WIDER articles, publications, projects, experts...

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Fiscal capacity
Working Paper
Taxless fiscal states: Lessons from 19th-century America and 21st-century China

How do modern fiscal states arise?...

Public finance Fiscal capacity Land
Working Paper
No taxation without informational foundation: On the role of legibility in tax state development

This paper combines cross-national statistical analysis and in-depth historical case studies of Argentina and Chile to explore the relationship between two crucial dimensions of state capacity...

State capacity Information Fiscal capacity
Working Paper
Fiscal capacity in non-democratic states: the origins and expansion of income tax

The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace...

Fiscal capacity Autocracy Income tax
Working Paper
What are the drivers of tax capacity in sub-Saharan Africa?

There is limited research on the underlying institutional framework of tax policy and capacity: how tax collection efficiency changes over time and the importance of institutional factors in this process...

Fiscal capacity General-to-specific Tax policy
Project workshop
Photo: Arne Hoel / World Bank Project workshop: Fiscal states – the origins and development implications
15 June 202122 June 2021
Online, Helsinki, Finland
Past event
Working Paper
Is there a fiscal resource curse?: Resource rents, fiscal capacity, and political institutions in developing economies

States’ fiscal capacity plays a pivotal role in developing economies, but it is less clear what its determinants are or what explains cross-country differences. We focus on the impact of natural resources...

State capacity Fiscal capacity Resource curse
Photo by Clay Banks on Unsplash Fiscal states – the origins and developmental implications

Theme: Transforming states

Fiscal capacity Taxation Building State Capabilities
How can developing countries pay for the SDGs?

With official development assistance under strain, achieving the Sustainable Development Goals will require developing countries to rely increasingly on their own resources...

SDGs Millennium Development Goals Official development assistance
Developing countries would benefit from improved tax collection: What can help?

The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state...

Tax revenue Fiscal capacity Income tax
Journal Article
The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania

Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)?...

Fiscal capacity Intergovernmental grants Sub-Saharan Africa
Working Paper
Fiscal capacity and social protection expenditure in developing nations

There is scant analysis on the causal relationship between fiscal capacity and social protection expenditure in the developing world...

Fiscal capacity Inequality Institutions
Working Paper
Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax...

Income tax Fiscal capacity Bureaucracy
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