Strengthening sub-national governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased efficiency (and consequent welfare gain) that comes from moving governance closer to the...

For more than half a century, scholars and international agencies have been making recommendations about taxation in developing countries. The advice economists have offered to developing countries has changed over time, particularly regarding income and consumption taxes. Why? What do we know...

The 'smartest' development policy needs to be underpinned by 'smart' tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done. Increasing tax revenues requires an...