The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa
Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants “crowd out” local revenues. Most...
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. In fact, the majority of income taxes—a cornerstone of government...
Taxless fiscal states
How do modern fiscal states arise? Perhaps the most dominant explanation, based on the European experience, is that democratic institutions that limited the extractive power of states—exemplified by the 1688 Glorious Revolution in England—paved the...
Inequality, fiscal space, and crisis response — A matter of priority, affordability, or both?
In response to the COVID-19 pandemic, governments financed more than 5000 fiscal support policies worldwide in 2020–21. The pandemic response is an...
Party system institutionalization and reliance on personal income tax
This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns...
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. We investigate the causal relationship between fiscal capacity of the state and social protection expenditure...
Project workshop: Fiscal states – the origins and development implications
15 June 2021
22 June 2021
Online, Helsinki, Finland
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. Being able to tax citizens...
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...
Kunal Sen to present at TaxCapDev conference
UNU-WIDER Director Kunal Sen presents at the TaxCapDev conference Power and Politics – Perspectives on Taxation and State Building in Africa on 1-2 September 2022, held in Bergen, Norway. Kunal Sen will participate in two panels over the course of...
1 September 2022
2 September 2022
Terminus Hall, Grand Terminus Hotel, Zander Kaaes gate 6, Bergen, Norway
Will a revenue boom support development in resource-rich economies?
The post-COVID-19 economic recovery and Russia’s war with Ukraine have caused some natural resource prices to reach new highs. Although forecasting...
Fiscal states in developing economies: Why do they matter and where do they come from?
Modern states are complex organizations which perform a broad range of functions. They have an important role in economic and human development. The...