One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?
The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.
This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.
Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.
Rwanda’s tax expenditure report for 2019/20 was completed and published in May 2021.
Developing countries raise less revenue as a share of GDP than higher-income countries in general, but the gap is striking for property taxes in particular (see Figure 1).
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints.
