Rural households in Ethiopia are exposed to a variety of covariate and idiosyncratic risks. In 2005, the Ethiopian government introduced the Productive Safety Net Program (PSNP) and in 2011 launched the Community Based Health Insurance Scheme (CBHI). This paper analyses the interaction between...

Over the last two decades, semi-autonomous revenue agencies (SARAs) have become a key element of public administration reform. They are supposed to improve revenue mobilisation and stabilise state-taxpayer relations. But do SARAs really outperform conventional tax administrations? This article...

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...

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...

While in most developing countries revenue potential at the subnational level is modest, there are good reasons for donors and development partners to continue and intensify their efforts in this sector. On the one hand, locally collected revenue, although negligible when compared with revenue...

Embora na maior parte dos países em desenvolvimento o potencial de receitas ao nível subnacional seja modesto, existem bons motivos para os doadores e os parceiros de desenvolvimento prosseguirem e intensificarem os seus esforços neste setor. Por um lado, as receitas obtidas localmente,...