Taxes on real estate property have been identified as a source of income whose potential is currently underused by many countries. Indonesia has recently decentralised the property tax to the local level, but has this led to a better use of the tax potential from this source? A look at revenue...

Conventional wisdom has it that natural resource dependence is associated with increased vulnerability to external shocks emanating from sudden supply and demand changes in the global economy. This paper explores to what extent government revenue in low- and middle-income countries is affected...

Do semi-autonomous revenue agencies (SARAs) outperform conventional tax administrations? This paper argues that they do. Presenting the results of a panel analysis of local tax collection in Peru between 1998 and 2011, it shows that municipalities with SARAs collect more revenue than those with...

English Abstract: This brief blog (and letter to the editor) calls on the G20 to undertake key reforms regarding trade, strengthen cooperation in tax matters and support investment policy reforms.Spanish Abstract: Este breve blog (y carta al director) pide al G20 que se comprometa a emprender...

Beyond the general impact of shocks on economic growth there are specific effects of shocks on revenue systems that shape the capacity of governments to react to adverse external events and sustain development expenditure. These effects vary not only with the kinds of shock affecting the...

This policy brief was produced by the T20 Task Force on Trade, Investment and Tax Cooperation under the G20 Presidency of Argentina in 2018. The task force was set up to examine how to encourage a rules-based multilateral trade system that broadens the benefits of economic integration while...