domestic resource mobilization

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Blog Post

Tax Revenues in Africa Will be Insufficient to Finance Development Goals

and

March 10, 2020

The IMF estimates that on average, low-income countries (LIC) will need additional resources amounting to 15.4 percent of GDP to finance the Sustainable Development Goals (SDGs) in education, health, roads, electricity, and water by 2030. These resource requirements are even greater in sub-Saharan A...

POLICY PAPERS

Bangladesh: Impediments to Enhanced Revenue Mobilization and Equitable and Efficient Spending

Ahsan H. Mansur

January 24, 2020

Despite remarkable success in terms of growth, poverty reduction, and improvements in other socio-economic indicators, Bangladesh suffers from chronic revenue shortfalls and an extremely low tax/GDP ratio. The overall size of the government is also quite small and inadequate to meet the growing dema...

Blog Post

Sub-Saharan Africa and International Taxation: Time for Unilateral Action?

Sanjeev Gupta

and

Peter Mullins

January 22, 2020

While sub-Saharan African (SSA) countries have made some progress in collecting more taxes domestically in the last 20 years, international tax issues remain a significant concern for these and other developing countries, reflecting aggressive tax planning by multinational enterprises (MNEs) and the...

POLICY PAPERS

Senegal: Making Domestic Resource Mobilization Work to Sustain Growth and Improve Service Delivery

Birahim Bouna Niang

and

Ahmadou Aly Mbaye

January 21, 2020

Senegal’s recent economic performance is impressive. For the first time, Senegal has achieved a GDP growth rate of more than 6 percent for three consecutive years (2015–2017), and per capita GDP has increased at an annual average of 4.1 percent. In parallel, progress in fiscal revenues has been reco...

POLICY PAPERS

Sugar, Rum, and Tobacco: Domestic Resource Mobilization for Low-Income Countries through Excise Taxes

William D. Savedoff

and

Ruth Lopert

January 13, 2020

The paper provides a comprehensive overview of issues relevant to using health taxes to raise revenues in low-income countries. The paper argues that in low-income countries, health taxes can raise enough revenue to make them worthwhile and that health taxes may be better candidates for mobilizing d...

Blog Post

Scope for a Grand Bargain to Reduce Tax Exemptions?

Sanjeev Gupta

January 07, 2020

The international community is continuously exhorting developing countries, particularly the low-income ones, to mobilize more revenues domestically, but could reducing tax concessions provide a "grand bargain" for developing countries?

POLICY PAPERS

How Erratic Tax Policies Are Impeding Revenue Mobilization in Zambia

Ramos Emmanuel Mabugu

and

Eddie Rakabe

December 11, 2019

This case study assesses whether Zambia’s tax and fiscal policies have been impeded by political and technical constraints. Tax policy is a deliberate—yet intricate—process requiring not just well-measured choices, but also stability. Zambia has undertaken several tax reforms that ...