Suchergebnisse

AbstractHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected states since 1980. This medium‐N trend analysis provides greater insight into the relationship between tax revenue performance over time and the characteristics of the conflicts in question. Offering detailed snapshots of tax experiences prior to, during and after conflict, this paper provides an empirical counterpoint to theories about the role of taxation in war making and state building. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.

The pandemic is in many ways a crisis of governance. It has created a set of unique challenges that underscore the need for governments to collect revenue more efficiently and equitably; and to spend it more inclusively, transparently, and accountably, especially on the most vulnerable and marginalised populations. In this article, we suggest a set of governance interventions to help create conditions for building effective and inclusive institutions that can support efforts to build back better. We propose that the impact of the pandemic can be dealt with through a mix of some interventions that deal with the immediate impacts of the crisis, and other interventions that can transform development in the longer term. ; Irish Aid

What does research on informal sector workers and the state entail in the time of Covid-19? The pandemic has limited possibilities for in-person interactions and required adaptations in research approaches. These challenges are exacerbated when the subjects of the research are informal sector workers with limited access to technology and undefined spaces of work. In this article, we argue that the Covid-19 pandemic has magnified distances: between researchers located globally; between researchers and respondents; and between the state and people within informal employment. However, these distances also create new ways of working and opportunities for doing research. We discuss the challenges faced in the field, document the adaptations introduced to ensure robust research in difficult settings, and set out the limitations that remain. We also examine the ethical dimension of confronting dangerous misinformation related to the pandemic while conducting interviews, and the questions it raises about the distance between research and prescriptive advocacy in academia.