There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the existing literature, this paper aims to...

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research....

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...

Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries. However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and...

The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay...

An ethnographic approach is applied to Cameroon customs in order to explore the role and the capacity of the bureaucratic elites to reform their institution. Fighting against corruption has led to the extraction and circulation of legal 'collective money' that fuels internal funds. This...

In accounting for the rather gloomy trend of the aid effectiveness literature over the last few years, one explanatory strand has been fiscal, suggesting in particular that aid flows in weak states have tended to erode the taxbase and the structure of institutions. We pursue this idea, tracing...

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues...