Journal Special Issue
Fiscal Policy, State Building and Economic Development

This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Research Special Issue. The journal, as the studies in this collection, gives special emphasis to the role natural endowments, political economy, social structure and history, and the interplay between politics and tax revenues.

These are relevant issues, considering that the Millennium Development Goals and now the Sustainable Development Goals have placed fiscal policy, and tax policy and revenue mobilisation in particular, at the centre of national and international development efforts. Delivering on the Sustainable Development Goals will require a level of state revenue mobilisation capacity in many ways unprecedented in the history of development policy.

Table of contents
  1. 1. Introduction: Fiscal Policy, State Building and Economic Development
    Tony Addison, Miguel Niño-Zarazúa and Jukka Pirttilä
    More Working Paper | Fiscal policy, state building and economic development
  2. 2. Tax Structures and Economic Growth: New Evidence from the Government Revenue Dataset
    Kyle McNabb
    More Working Paper | Tax structures and economic growth
  3. 3. Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results
    Alex Cobham and Petr Janský
    More Working Paper | Global distribution of revenue loss from tax avoidance
  4. 4. When Do Developing Countries Negotiate Away Their Corporate Tax Base?
    Martin Hearson
    More Working Paper | What makes countries negotiate away their corporate tax base?
  5. 5. Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America
    Bruno Martorano
    More Working Paper | Taxation and inequality in developing countries
  6. 6. Party System Institutionalization and Reliance on Personal Income Taxation in Developing Countries
    Armin von Schiller
    More Working Paper | Party system institutionalization and reliance on personal income tax
  7. 7. Political Competition and Tax Revenues in Developing Countries
    Thierry Urbain Yogo and Martine M. Ngo Njib
    More Working Paper | Political competition and tax revenues in developing countries
  8. 8. Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent Countries
    Christian von Haldenwang and Maksym Ivanyna
    More Working Paper | Does the political resource curse affect public finance?
  9. 9. Tax Revenue Mobilization in Conflict-affected Developing Countries
    Vanessa van den Boogaard, Wilson Prichard, Matthew Benson and Nikola Milicic
    More Working Paper | Tax revenue mobilization in conflict-affected developing countries
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