Academic papers

Some academic papers and reports on taxation and development are listed below. Various research papers from a tax justice research conference are also available via a Tax Justice Netword blog . Research papers from the IMF, World Bank, and OECD are also available from the International Tax Dialogue website .  

Sub-Sahara Africa

Volkerink, B. (2009). Tax Policy in Sub-Saharan Africa: A survey of issues for a number of countries. Center for Taxation and Public Governance, Working Paper Series No. 2009-01.

Ndikumana, L. & Boyce, J.K. (2008). New Estimates of Capital Flight from Sub-Saharan African Countries: Linkages with External Borrowing and Policy Options. University of Massechusets Amherst, PERI Workinig Paper Series No. 166.

Prichard, W. (2009). The Politics of Taxation and Implications for Accountability in Ghana 1981-2008. IDS Working Paper 330.

Prichard, W. & Bentum, I. (2009). Taxation and Development in Ghana: Finance, Equity and Accountability. Tax Justice Country Report Series.

Joshi, A. & Ayee, J. (2009). Autonomy or Organization? Reforms in the Ghanaian Internal Revenue Service. IDS Research Summary 38.

Fjeldstad, O.-H., & Moore, M. (2009). Revenue authorities and public authority in sub-Saharan Africa. Journal of Modern African Studies 47(1): 1-18.

Fjeldstad, O.H. & Rakner, L. (2003). Taxation and tax reforms in developing countries: Illustrations from sub-Saharan Africa. CMI Report R 2003: 6.

Fjeldstad, O.-H., Katera, L. & Ngalewa, E. (2009). Maybe We Should Pay Taxes After All? Citizen's Changing Views on Taxation in Tanzania. REPOA Special Paper 09.29.

Go, D.S., Kearney, M., Robinson, S. & Thierfelder, K. (2005). An Analysis of South Africa's Value Added Tax. World Bank Policy Research Working Paper 3671.

Ayoki, M. (2007). Tax Performance in Poor Countries: Country Report Uganda. IPRA Working Paper No. 21.

North Africa and Middle East

Laframboise, N. & Trumbic, T. (2003). The Effects of Fiscal Policies on the Economic Development of Women in the Middle East and North Africa. IMF Working Paper No. 03/244.

Latin America and the Caribbean

Bernardi, L., Barreix, A., Marenzi, A. & Profeta, P. (2007): Tax systems and tax reforms in Latin America: country studies. MPRA Paper. http://

Ricardo Martner (Ed.) (2008). Las finanzas públicas y el pacto fiscal en América Latina. Documentos y ponencias presentados en el XX Seminario Internacional de Política Fiscal, Santiago de Chile, 28 al 31 de enero de 2008. [Public finance and the fiscal compact in Latin America. Papers presented at the XX International Seminar on Fiscal Policy, Santiago de Chile, 28-31 Jan 2008. Includes English papers.]

Breceda, K., Rigolini, J. & Saavedra, J. (2008). Latin America and the Social Contract: Patterns of Social Spending and Taxation. World Bank Policy Research Working Paper 4604.

Riesco, M. Lagos, G. & Lima, M. (2005). The "Pay Your Taxes" Debate: Perspectives on Corporate Taxation and Social Responsibility in the Chilean Mining Industry. UNRISD Technology, Business and Society - Paper No. 16.

Nicita, A. (2004). Efficiency and Equity of a Marginal Tax Reform: Income, Quality and Price Elasticities for Mexico. World Bank Policy Research Working Paper 3266.

Asia

Bernardi, L., Gandullia, L. & Fumagalli, L.. (2005). Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues. Published in: Bernardi, L., Fraschini, A. & Shome, P. (Eds.) (2006), Tax Systems and Tax Reforms in South and East Asia, London: Routledge.

Jansen, K. (2002). The Scope for Fiscal Policy: With Examples from Thailand. ISS Working Paper, General Series, no. 369.

Akram-Lodhi, A H., & Van Staveren, I. (2003). A Gender Analysis of the Impact of Indirect Taxes on Small and Medium Enterprises in Vietnam. ISS.

Newhouse, D. & Zakharova, D. (2007). Distributional Implications of the VAT Reform in the Philippines. IMF Working Paper WP/07/153.

Refaqat, S. (2003). Social Incidence of the General Sales Tax in Pakistan. IMF Working Paper No. 03/216.

Taxation and state building / tax culture

Ayee, J. (2007). Building Tax Compliance through Reciprocity with Government. Paper presented at the FIAS Regional Conference on "Enterprise Formalization in Africa", Accra, 10-11 Jan 2007.

Bhat, G. (2009). Transfer pricing, tax havens and local guvernance. Discussion Paper.

Everest-Phillips, M. (2008). Business tax as state-building in developing countries: applying governance principles in private sector development. International Journal of Regulation and Governance 8(2): 123-154.

Moore, M. (2007). How Does Taxation Affect the Quality of Governance? IDS Working Paper 280.

Effects of taxation on poverty

Gemmell, N. & Morrissey, O. (2002). The Poverty Impacts of Revenue Systems in Developing Countries. A Report to the Department for International Development.

Barnett, K., & Grown, C. (2004). Gender Impacts of Government Revenue Collection: The Case of Taxation. London: Commonwealth Secretariat.

Tax incentives / tax competition

Klemm, A. & Van Parys, S. (2009). Empirical Evidence on the Effects of Tax Incentives. IMF Working Paper No. 09/136.

Easson, A.J. & Zolt, E.M. (2003). Tax incentives. Paper prepared for World Bank course on practical issues of tax policy in developing countries.

Overall tax policy in developing countries

Bird, R.M. & Zolt, E.M. (2003). Introduction to Tax Policy Design and Development. Draft paper prepared for World Bank course on practical issues of tax policy in developing countries.

Bird, R.M. & Zolt, E.M. (2007). Tax Policy in Emerging Countries. University of Toronto ITP Paper 0707.

Bird, R.M. (2008). Tax Challenges Facing Developing Countries. Inaugural Lecture of the Annual Public Lecture Series of the National Institute of Public Finance and Policy, New Delhi, India, March 12, 2008.

Damme, L., Mirashi, T. & Orel, S. (2008). Taxation Policy in Developing Countries: What is the IMF's Involvement?Paper presented at The AABA workshop on Tax Justice, Transparency and Accountability, Essex, 3- 4 Jul 2008.

Baunsgaard, T. & Keen, M. (2005). Tax Revenue and (or?) Trade Liberalization. IMF Working Paper WP/05/112.

Tanzi, V. (2000). Globalization, Technological Development, and the Work of Fiscal Termites. IMF Working Paper WP/00/181.

Cobham, A., Stewart, F., & Brown, G. (2009). The Implications of Horizontal and Vertical Inequalities for Tax and Expenditure Policies. University of Oxford, CRISE Working Paper No. 65.

Gallagher, M. (2007). Building Fiscal Infrastructure in Post-Conflict Societies. Fiscal Reform and Economic Governance Project.

McKinley, T. & Kyrilii, K. (2009). Is Stagnation of Domestic Revenue in Low-Income Countries Inevitable?. Discussion paper 27/09, Centre for Development Policy & Research, School of Oriental & African Studies, University of London.

McKinley, T. (2009). Why Has Domestic Revenue Stagnated in Low-Income Countries?. Development viewpoint, November 2009, Centre for Development Policy & Research, School of Oriental & African Studies, University of London.

Rao, G. (2002). Poverty Alleviation under Fiscal Decentralization. Paper presented at the Fiscal Policy and Poverty Alleviation Conference, Gerzensee, Switzerland, 28-31 Jan 2002.