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Director Kunal Sen contributes to blog on taxation in developing countries


The capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. They need higher revenues to invest in a number of economic and social areas that are crucial for their growth, such as healthcare, education and infrastructure. This is also relevant to pursue the Sustainable Development Goals (SDGs) by 2030, an ambitious enterprise requiring far greater resources.

Read here the contribution of UNU-WIDER Director, Kunal Sen, to the discussion in an OECD Development Matters blog entitled How can developing countries learn to tax?.