Revenue structures vary strongly among developing countries. Most approaches to tax performance fail to give insights into this puzzle. I argue that much of the answer lies in the political dimension and highlight the willingness of elites to pay taxes as the most crucial factor. In contrast to...

How to assess impact in governance programmes successfully? This publication documents some practical lessons learnt on how to conduct rigorous impact assessments, with a special focus on governance interventions. The project “Wirkungsinitiative Afrika” of the German Development Institute /...

In 2015 the global community committed itself to an ambitious programme of reform. Achieving the Sustainable Development Goals and implementing the resolutions of the Paris climate conference require that great efforts are made – including those of a financial nature. Many states will have to...

Im Jahr 2015 hat sich die Weltgemeinschaft einem ehrgeizigen Reformprogramm verschrieben. Um die Sustainable Development Goals zu erreichen und die Beschlüsse der Klimakonferenz von Paris umzusetzen, sind gewaltige Anstrengungen erforderlich – auch solche finanzieller Natur. Viele Staaten...

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...

Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the...

This study assesses whether the use of electronic government (e-government) services affects political attitudes. The results, based on evidence generated in Botswana, indicate that e-government services can, in fact, have an impact on political attitudes. E-government services are rapidly being...

This empirical analysis investigates whether and to what extent social cohesion and the coverage of social protection schemes influence governments' decisions about the stringency of COVID-19 containment policies during the first and second waves in 2020 in Africa. Our results indicate that...

Social cohesion is key for sustainable development. While social cohesion has suffered in many societies from the consequences of the Covid-19 pandemic, high levels of social cohesion have helped to overcome critical situations during the pandemic in other societies. As a consequence, protecting...