The politics of tax reform in low- and middle-income countries

By Jason Lakin, Oct 08, 2020

This paper surveys the literature on the political economy of domestic tax reform, with a focus on low- and middle-income countries. The review looks at the main players involved in the politics of tax reform, the way in which the substance of tax reform shapes political forces, and the process by which taxes are eventually reformed, including how the reforms are framed and understood.

Health and education spending: More transparent budget data is essential for equitable outcomes

Sep 25, 2020

All public services – health facilities, schools, clean water, adequate sanitation and so much more – are dependent on government funding. But to ensure these vital services are provided effectively and equitably, we need budget information. This one-pager summarizes our findings on the need for publicly available and detailed sector-level budget information.

International Budget Partnership 2019 Annual Report

Jul 13, 2020

Learn more about our work over the course of 2019 as we strived to achieve our vision of a world where people claim the right to understand government budgets and demand that spending prioritize public priorities.

How to Read and Analyze Your National and County Finance Bill

By Mokeira Nyagaka , John Kinuthia, Jul 09, 2020

This guide is intended to help civil society organizations and the Kenyan public to understand finance bills and acts. It is part of IBP Kenya’s series on how to read the various budget documents at the national and county level.

Promoting equity through taxation in developing countries: What do we know? And what role can civil society play?

By Paolo de Renzio, Jun 30, 2020

Governments need to give more attention to promoting equity through taxation and the mobilization of domestic revenues is fundamental in strategies to finance the Sustainable Development Goals (SDGs). This brief explores how enhancing civil society’s capacities and skills to engage in tax reform can pave the way for a reduction in inequality and the promotion of just societies.

Uptake and Contribution of IBP’s OBS to Budget Openness

Jun 28, 2020

This report explores the extent to which the Open Budget Survey (OBS) advocacy influences governments to make their budget processes more transparent and participatory. It synthesizes five country case studies  – Cambodia, Dominican Republic, Ghana, Madagascar, Vietnam and Zimbabwe – that explored the role of OBS advocacy, other national and international actors and country context in advancing open budget practices.