Of citizens and taxes: A global scan of civil society work on taxation

By Fariya Mohiuddin, Paolo de Renzio, Nov 16, 2020

In the last two decades, civil society engagement with taxation issues has grown by leaps and bounds, particularly in lower-income countries. As IBP embarks on a new Tax Equity Initiative, this was a good moment to take a detailed look at the emerging field of civil society engagement with domestic tax issues, to understand its broad features and the challenges that it faces.

All hands on deck: Harnessing accountability through external public audits

Nov 12, 2020

This report is the first ever comprehensive look at the strength of audit and oversight systems globally and comes at a time when supreme audit institutions (SAIs) are under enormous pressure to ensure governments are effective stewards of COVID-19 emergency spending in ways that advance the public interest and protect development progress.

Reflection points for civic actors on the politics of tax reform

By Jason Lakin, Oct 09, 2020

As part of IBP’s new Tax Equity Initiative, we are developing research and tools to help civic actors deepen their engagement with tax reform and to learn from each other. As part of this work, we have carried out a detailed review of the academic literature on the politics of tax reform in low- and middle-income countries. This document summarizes key points from the longer review and frames these findings around “reflection points”: questions and suggestions for civic actors to consider as they plan work around tax reform.

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.