Taxation
Latest Additions
- False potential or concrete gains from foreign aid? The case of Ethiopia
- ( P.M.G. Martins / UNDP International Poverty Centre , 2007)
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To asses aid effectiveness for countries where foreign aid accounts for a significant share of GDP, it is essential to understand its fiscal impacts. This One Pager assesses the fiscal implication ...
- The use of direct taxes and government expenditure programs to achieve income distribution
- ( J. Martinez-Vazquez / International Studies Programmme, Georgia State University , 2007)
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This paper provides an overview of the conceptual bases of incidence analyses. It highlights some measurement issues, reviews the main techniques used to estimate tax, benefit and fiscal incidence,...
- Do fiscal policies help reduce inequality in the Andean countries?
- ( Banco Interamericano de Desarrollo / Inter-American Development Bank (IADB) , 2007)
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Recent studies show that Latin America is the region with the highest levels of inequality in the world. However, while the problem has worsened in many Latin American countries, inequality in...
- The impact of the underground economy and tax evasion of the formal economy in Pakistan
- ( M. A. Kemal / Pakistan Institute of Development Economics, Pakistan , 2007)
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This paper estimates the size and consequences of the underground economy and tax evasion on the formal GDP in Pakistan. The author concludes that while the underground economy has significant impa...
- Training module of the research programme "Economic Policies, MDGs and Poverty"
- ( J. Weeks;S. Patel / UNDP International Poverty Centre , 2007)
- This training module stems from a joint International Poverty Centre/Centre for Development Policy and Research (SOAS) project on the MDGs. The research aims to stimulate an evidence-based and w...
Sustainable development financing through effective mobilisation of domestic revenues in the Global South
- ( J. Martens / Global Policy Forum , 2007)
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As part of the ongoing debate over sustainable development financing, this paper identifies and examines the obstacles to effective mobilisation of domestic revenues in Southern countries.
It... - Will economic and revenue growth increase with a flat tax system?
- ( S. Hadler;C. Moloi;S. Wallace / International Studies Programmme, Georgia State University , 2007)
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This paper provides an assessment of flat tax policies. The authors argue that there is considerable confusion among policy makers as to what a flat rate income tax is and what the benefits are. Si...
- Can dependency on taxation make governments accountable, capable and responsive?
- ( M. Moore / , 2007)
- This paper summarises the policy implications of a growing debate about the connection between taxation and the quality of governance in developing countries. In particular, it focuses on two set...
- South Africa's future economy
- ( M. () Claasen / Institute for Democracy in South Africa , 2007)
- This latest report from the Budget Information Service at the Institute for Democracy in South Africa examines the government budget for 2007 and proposes future policy options. Idasa’s Budget Informa...
- Shortcomings in Pakistan’s tax system and suggested reform measures
- ( J. Martinez-Vazquez / International Studies Programmme, Georgia State University , 2006)
- Despite ongoing reforms, Pakistan’s taxation system is still unable to raise adequate revenues, due to a narrow tax base and widespread tax evasion. This paper evaluates the progressiveness and effici...






