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Pursuing the global development agenda will require genuine commitment from political leaders and significant stepping-up of government efforts. But, above all, it will require increased financial resources. Where will these resources come from?We are at the mid-point of the 2030 Agenda for...
Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax compliance. Merima Ali and Odd-Helge Fjeldstad look at why that might be the case.Voluntary tax compliance is an important source for domestic revenue in Africa as the...
The post-COVID-19 economic recovery and Russia’s war with Ukraine have caused some natural resource prices to reach new highs. Although forecasting the price of internationally-traded commodities is notoriously difficult, recent estimates suggest that prices will remain high through 2024. The high...
Tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and this may also bring a shift in the composition of revenues. To test these hypotheses, we use historical cross-country data covering 31 countries for 1800– 2012. Results confirm...
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
This special issue presents new research on the state and its links to economic and social development. The special issue focuses on the processes of institutional transformation of the state, looking at how fiscal states arise in the developing world.The resulting set of articles presents a variety...
Across sub-Saharan African (SSA) countries there are striking differences in citizen willingness to pay taxes. For example, in Mali, Senegal, and Ghana, around half of those surveyed ‘strongly agreed’ that the government has the right to make people pay taxes, but in Cote d'Ivoire this figure is...
How best to increase and mobilize revenue is a key issue that confronts contemporary developing economies, but the same problems were faced —and solved— by today’s developed economies. In my latest WIDER Working Paper, I turn to history to study how strong fiscal states were built during the last...
Modern states are complex organizations which perform a broad range of functions. They have an important role in economic and human development. The consensus from recent research suggests that effective states provide crucial public goods and services, such as universal education, public health...
African countries raise lower amounts of tax as a share of national income (GDP) than other countries. Researchers are interested in understanding why this is the case.Tax performance studies —statistical analyses of factors driving the tax-to-GDP ratio— mainly focus on economic features. For...
Blog
South Asia accounted for nearly two-fifths of the world’s poor, nearly half of the world’s malnourished children and was home to the largest number of stunted children in 2015. Despite this, the region had made significant progress in lifting people out of poverty – and between 1990 and 2015 its...
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