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Understanding Countries’ Tax Effort
This paper presents a model to determine the tax effort and tax capacity of 113 countries and the main variables on which they depend. The results and the model allow a clear determination of which countries are near their tax capacity and which are some way from it, and therefore, could increase their tax revenue. This paper also determines central factors on which tax capacity depends: the level of development, trade, education, inflation, income distribution, corruption, and the ease of tax collection.
Development Challenges in Sub-Saharan Africa and Post-conflict Countries
Far from the widespread hope for peace and harmony at the end of the Cold War, over one hundred armed conflicts have taken place since 1989 in sub-Saharan Africa. The present report contains the main findings and recommendations of the seventh session of the Committee for Development Policy. The Committee addressed the ways to achieve the internationally agreed development goals; reconstruction, development and sustainable peace in post-conflict countries; and improvements in the criteria for the identification of the least developed countries.
Exclusion and Engagement
The authors place contemporary social policy in historical perspective, study the connection between growth and welfare, and consider the efficacy of the state in the social sphere from both macro and micro perspectives. Underpinning the collection are issues relating to the question of the social contract between state and citizen and how the exercise of citizenship connects society and state.
Official Records
None
Overcoming Economic Vulnerability and Creating Employment
The present report contains the main findings and recommendations of the eight session of the Committee for Development Policy, held at United Nations Headquarters from 20 to 24 March 2006. The Committee addressed three themes: the first concerned creating an environment at the national and international levels conductive to generating full and productive employment and decent work for all, and its impact on sustainable development; the second concerned coping with economic vulnerability and instability; and the third concerned the triennial review of the identification of the least developed countries. Publishing Agency: United Nations (UN).
Agriculture and Economic Growth
Agriculture as a sector; Factor growth and allocation; Technology; Static and dynamic behavior.
Foreign Aid and Revenue
This paper reexamines the relationship between aid and domestic tax revenues using a more recent and comprehensive dataset covering 118 countries for the period 1980 - 2009. Overall, our results support earlier findings of a negative association between net Official Development Assistance (ODA) and domestic tax revenues, but this relationship appears to have weakened in reflection of greater efforts at mobilizing domestic revenues in many countries. The composition of net ODA matters: ODA grants are associated with lower revenues, while ODA loans are not. The paper further finds that net ODA and grants are negatively associated with VAT, excise and income tax revenues, but have a positive relationship with trade taxes. Aid has a particularly strong negative effect on domestic tax revenues in low-income countries and in countries with relatively weak institutions.
Resource Blessing, Revenue Curse? Domestic Revenue Effort in Resource-Rich Countries
This paper uses a newly constructed revenue dataset of 35 resource-rich countries for the period 1992-2009 to analyze the impact of expanding resource revenues on different types of domestic (non resource) tax revenues. Overall, we find a statistically significant negative relationship between resource revenues and total domestic (non resource) revenues, including for the major tax components. For each additional percentage point of GDP in resource revenues, there is a reduction in domestic (non resource) revenues of about 0.3 percentage points of GDP. We find this primarily occurs through reduced effort on taxes on goods and services—in particular, the VAT— followed by a smaller negative impact on corporate income and trade taxes.
Effect of Corruption on Tax Revenues in the Middle East
This study estimates the impact of corruption on the revenue-generating capacity of different tax categories in the Middle East. We find that the low revenue collection as a share of GDP there compared to other middle-income regions is due in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most other types of taxation. This suggests that if governments need to raise more tax revenues in a way that minimizes distortions and maximizes social welfare, they should implement reforms that either reduce corruption or raise revenues from tax categories that are less susceptible to corruption. Possible reforms of the revenue system and administration are examined.
