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,...

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...

Obwohl in den meisten Entwicklungsländern das Einnahmenpotential auf subnationaler Ebene bescheiden ist, bestehen gute Gründe für verstärkte Bemühungen von Gebern und Entwicklungspartnern in diesem Bereich. Einerseits können lokal generierte Einnahmen – selbst wenn diese verglichen mit...

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...

Wie kann die Wirkung von Governance-Programmen erfolgreich analysiert werden? In der vorliegenden Publikation dokumentieren die Autor/innen praxisorientierte und verallgemeinerbare Erkenntnisse über die Durchführung rigoroser Wirkungsanalysen in entwicklungspolitischen Governance-Programmen....

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly...