Fiscal Futures: Can We Turn Tax Competition into Tax Cooperation?

by Didier Jacobs, Senior Policy Advisor, Oxfam America— Mar 06, 2019

Governments are engaged in a race to the bottom on corporate taxation. Tax rates are falling and tax incentives are multiplying. This is bad news when it comes to financing development. Citizens must demand transparency and accountability regarding tax incentives, and regional and global cooperation to set a floor under corporate tax rates.

Fiscal Futures: Targets for Equity Enhancing Tax Advocacy

By Wilson Prichard— Feb 27, 2019

Despite evidence of high and frequently rising inequality across much of the developing world, strengthening the equity of tax systems has usually been low on the agenda. However, there is a persuasive argument that civil society actors should place a significant advocacy focus on improving the overall equity of tax systems for technical, political, and strategic reasons.

Putting the ‘Public’ Back Into Public Finance: How Better Budgets Can Save Democracy

by Paolo de Renzio, International Budget Partnership— Feb 06, 2019

Public finance and government budgets are things few people get excited about, but they affect every one of us much more than we think. What would public finance that puts the public good — human beings with their needs and aspirations — at the center of government policy-making look like? And could this re-framing of public finance be the key to democratic renewal?

Sniffing for Revenues in Indonesia’s Natural Resource Sectors

by Jean Ross, Consultant— Jan 28, 2019

The agriculture, forestry, plantation, and marine fisheries sectors provide livelihoods for a significant fraction of the Indonesian population, yet contribute less than one out of every ten dollars of revenue received by the provincial and the national governments. In many resource-rich regions, poverty rates are high and local residents receive little or no benefit from the exploitation of the country’s abundant natural wealth. Two Indonesian civil society organizations – Perkumpalan Inisiatif and Seknas FITRA – hypothesized that weak administration and corruption contributed to weak revenue collections. Together, the groups designed an ambitious research project to test this hypothesis and develop recommendations for improving revenue collections and resource management.

Fiscal Futures: An Agenda for Strengthening Fiscal Accountability and Fiscal Justice

by the International Budget Partnership, Transparency and Accountability Initiative, and Carnegie Endowment for International Peace— Jan 23, 2019

How can civic action on fiscal accountability contribute to positive changes in the lives of the poor and marginalized? The Fiscal Futures project identified five critical areas in which the transparency and accountability field should consider investing greater effort, because they might constitute a powerful agenda for strengthening fiscal accountability and justice in developing countries around the world.

Fiscal Futures: Preparing for the Future of Public Finance

By the International Budget Partnership, Transparency and Accountability Initiative, and Carnegie Endowment for International Peace— Dec 10, 2018

During the first quarter of 2018, the International Budget Partnership, together with the Transparency and Accountability Initiative and the Carnegie Endowment for International Peace convened 35 fiscal transparency and accountability advocates, practitioners, scholars, and funders from 14 countries under the theme of Fiscal Futures. The group met twice to review assumptions, rethink strategies, and imagine the future of public finance two decades from now. The driving question for convening was: how can civic action on fiscal accountability contribute to positive change in the lives of the poor and marginalized?

Why Reasons are Fundamental in Government Budgets

Jason Lakin, Ph.D., International Budget Partnership— Nov 29, 2018

Modern government budgeting is increasingly expected to be an extended conversation between executives, legislatures, auditors, the public, and other independent institutions. In this conversation, governments cannot simply announce their plans. They have to explain the reasons for the choices they are making. So how can we judge the quality of reasons that governments provide? Our new paper, “Assessing the Quality of Reasons in Government Budget Documents,” proposes five criteria.