M. Moore / Institute of Development Studies UK, 2007
There are clear connections between how states obtain revenue, and the quality of their governance. If governments are not dependent on taxes for their finance, they are less accountable and responsive to citizen taxpayers, and have little incentive to build political and organisational capacity to negotiate and collect revenue and spend it effectively.
G. Mascagni, M. Moore, R. McCluskey / European Union, 2014
In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits of taxation for statebuilding; independence from foreign aid; the fiscal effects of trade liberalisation; the financial and debt crisis in the “West”; and the acute financial needs of developing countries.
B. Martorano / United Nations University World Institute for Development Economics Research, 2016
This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.