14 research outputs found
Expansion of GM crops, antagonisms between MERCOSUR and the EU. The role of R&D and intellectual property rights’ policy
Taxation, Fiscal Decentralisation and Legitimacy: The Role of Semi-Autonomous Tax Agencies in Peru
A framework for comparing social protection in developing and developed countries: The example of child benefits
Ein Rahmen für den Vergleich des Sozialschutzes in Entwicklungs- und Industrieländern: Das Beispiel Kindergeld
The Territorial Foresight for the construction of shared visions and mechanisms to minimize social conflicts: The case of Latin America
Facteurs influençant la pollution d'un aquifère sableux non confiné par les nitrates
Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. Recent research has begun to focus on this broader relationship between taxation and state building, but the analysis has frequently remained relatively theoretical and abstract. This paper seeks to chart new territory by translating the findings of existing research into a practical agenda for action, focusing on the specific measures that governments, with the support of development partners, could be taking to strengthen the state building role of taxation. In short, this paper seeks to outline the core elements of a governance focused tax reform agenda