There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for

Issues of taxation and development, which have long been a central concern of the IMF, have attracted wider and renewed interest in the last few years. This pap

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. A

An empirical finding by Gaspar, Jaramillo and Wingender (2016) shows that once countries cross a tax-to-GDP threshold of around 123⁄4 percent, real GDP per ca