Working Paper
Fiscal policy, state building and economic development
This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments...
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.This paper fills this gap by devising a...
Working Paper
What works to mitigate and reduce relative (and absolute) inequality?
Over the past two decades, research on the impacts of a diverse range of public policies and income inequality has seen rapid growth. Despite the large number of publications to date, there remain important lacunae in our understanding of how policy...