A taxing challenge?
A taxing challenge? Analysing and supporting tax policy design in low and middle income countries
Low income countries typically raise less than 20 per cent of their GDP from taxation, and this affects their ability to invest in human capital and infrastructure, foster equitable growth and reduce poverty. Domestic revenue mobilisation is gaining prominence in the international debate about economic development, however, and is vital to the post-2015 Sustainable Development Goals agenda.
At this event IFS researchers will introduce TAXDEV’s programme of research and analysis. This includes work on the revenue efficiency and distributional impact of indirect taxes, the effects of tax policy and administration on the behaviour of taxpayers, and the implications for tax design. Particular focus will be given to our research in Ethiopia and Ghana, which is being conducted in partnership with civil servants.