The OECD countries are failing to fulfil their obligation towards the implementation of the
objectives of SDG 7 and SDG 13. The failure of OECD countries is major constraint …

Since 2001, hundreds of academic studies have examined the “political resource curse,”
meaning the claim that natural resource wealth tends to adversely affect a country's …

Taxation has been seen as the domain of charisma-free accountants, lawyers and number
crunchers–an unlikely place to encounter big societal questions about democracy, equity or …

A major obstacle to cross-country research on the role of revenue and taxation in
development has been the weakness of available data. This paper presents a new …

An important part of every country's development process is the building of a social contract
in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests …

We demonstrate that good government, similar to modern liberal democracies, emerged
apart from Western history or influence. This finding is counter to the conventional …

There is growing concern with the weaknesses of economic statistics relating to developing
countries, and the risks that poor data have generated misleading research findings and …

Governments have long faced pressure to address the climate crisis by increasing taxes on
fossil fuels. It is unclear how they have responded. Fossil fuel taxes and subsidies are hard …

There is now an extensive literature on the adverse effect of petroleum wealth on the
political, economic and social well-being of a country. In this study we examine whether the …

A major component of tax administration reform in sub-Saharan Africa for the last 30 years
has been the creation of semi-autonomous revenue authorities (SARAs). The effects of their …