Developing countries' tax systems have evolved in ways that are different to those of developed countries. As a consequence, developing countries collect far less tax than their more developed counterparts. Yet an effective tax system is the bedrock of any modern functioning state. Taxation strengthens the ability of the state to undertake the many functions that confer statehood: provision of state security and infrastructure, effective market regulation, and the provision of public goods and services.
The Tax for Growth initiative (T4G) co-generates tax projects with policymakers and builds on the lessons from the economics literature to provide policymakers with recommendations that are actionable, accessible, and tailored to their contexts.
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