Parallel session
Tax effort

Parallel 1.4 | Room 3: Wednesday, 6 September 2023: 11:00-12:30 (UTC+2)

It is well established that low- and middle-income countries are expected to raise more in tax revenues to fund their development needs. How much tax revenue must be raised, however, remains unclear. Research on tax effort across countries—defined as the ratio of actual tax collection to tax potential (the amount of tax revenue a country can collect given its structural characteristics)—sheds light on this question. The research is extensive, with different sources of data, empirical strategies and modeling assumptions being employed.

This session aims to discuss the political economy of tax effort estimates, comparing various estimates and how to interpret them. The focus will be on linking modeling assumptions to the political economy of revenue mobilization across countries and understanding what we can—and crucially cannot—take away from tax effort estimates.

SESSION VIDEOS

Kyle McNabb | ODI

Dominik Naeher | University of Göttingen

Grégoire Rota-Graziosi | University of Clermont-Auvergne

Emilia Skrok | World Bank

Discussant: Oliver Morrissey | University of Nottingham

COLLABORATORS

11:00-12:30 (UTC+2)

Abrams TagemAbrams Tagem | Chair

Abrams M.E. Tagem is a Research Associate at UNU-WIDER. He holds a PhD in Economics and a master’s degree in Economic Development and Policy Analysis, both from the University of Nottingham, UK. He is an empirical development economist, with interests at the nexus of research, policy analysis and practice in taxation. Prior to his appointment at UNU-WIDER he was a public finance consultant with the World Bank. WIDER he was a public finance consultant with the World Bank.

At UNU-WIDER, his primary research focus on the role of effective and accountable institutions on taxation in developing countries, as well as other aspects influencing taxation. He is the research focal point for the GRD – Government Revenue Dataset and his research has been published in journals such as International Tax and Public Finance, Journal of Institutional Economics, South African Journal of Economics, among others.

Kyle McNabbKyle McNabb | Presenter

Kyle McNabb is a Research Associate and Tax Policy Analyst for the Center for Tax Analysis in Developing Countries (TaxDev).

Based full time in Kampala, he works closely with Ministries of Finance and Revenue Authorities in Low and Middle-Income Countries to promote better tax policy making and analysis.

He has recently created the Employment Income Taxes Dataset (EITD) and has worked on the Government Revenue Dataset project at UNU WIDER for the past 8 years.

Dominik NaeherDominik Naeher | Presenter

Dominik Naeher is a postdoctoral research fellow at University of Göttingen, Germany. His research focuses on a range of topics in development economics, international economics, applied economic theory, and the economics of information. His work has been published in international refereed journals such as Economica, International Economic Review, and World Bank Economic Review.

Prior to his current position, Dr. Naeher was an Assistant Professor at University College Dublin and a Doctoral Researcher at Goethe University Frankfurt. He obtained his PhD in 2018 from the Graduate School of Economics, Finance, and Management in Frankfurt, after studying Mathematics and Economics at TU Dortmund University. He has also worked as a consultant at the World Bank and Asian Development Bank.

Rota-Graziosi, GrégoireGrégoire Rota-Graziosi | Presenter

Grégoire Rota-Graziosi is a full Professor at Université Clermont-Auvergne and researcher at the CERDI-CNRS-UCA based in Clermont-Ferrand (France) since 2004.

He is co-editor of the Revue Economique du Développement since 2017 and in charge of the research program on Domestic Revenue Mobilization (DRM) of FERDI since 2015.

Grégoire Rota-Graziosi was previously senior economist in the Tax Policy Unit at the IMF. He is an expert on tax policy issues in developing countries for the World Bank, IMF, EU, regional African Commissions.

Emilia SkrokEmilia Skrok | Panelist

Emilia Skrok is a Program Leader for the Equitable Growth, Finance and Institutions Global Practice. She has been working with The World Bank since August 2004.

Starting July 2002 till July 2004 she was working as the Economist in Economic and Market Research Team, Treasury Department of Bank PEKAO S.A., the largest private bank in Poland. Simultaneously, she worked as Professor Assistant at Warsaw School of Economics, Department of International Comparison Studies teaching class on international comparative economics. From February 1999 until June 2002, she held a position of Senior Economist in Department of Financial Policy, Analysis and Statistics, in Ministry of Finance.

She graduated from Lodz University, Department of Foreign Trade, Major in International Finance. She is interested in creating pieces of art and visiting modern art galleries.

Morrissey, William OliverOliver Morrissey | Discussant

Oliver Morrissey is Professor in Development Economics and Director of CREDIT, School of Economics, University of Nottingham. He is a Managing Co-Editor of the Journal of Development Studies (since 2006) and a Resource Person for the African Economic Research Consortium (AERC) since 2006. He has published widely on aid policy (especially fiscal effects and conditionality), trade policy reform, taxation and agricultural production, with a focus on Africa.