Discussion Paper

Development finance at a turning point: effects and policy recommendations

Berensmann, Kathrin / Sabine Laudage Teles / Christoph Sommer / Yabibal M. Walle (2023)
Discussion Paper 21/2023

The COVID-19 pandemic, the war in Ukraine, the debt crisis, the climate emergency, and other newly emerging crises have adversely affected the macroeconomic environment. This paper dissects the implications for development finance and proposes respective short-term and long-term policy responses.

Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database

Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler (2023)
Discussion Paper 7/2023

We look at the development of tax benefits for households and firms for a set of 16 OECD countries. Though reporting on tax expenditures is often incomplete, even in countries with high GDP and comprehensive tax coverage, we can show that data availability improves over time.

E-government and democracy in Botswana: observational and experimental evidence on the effect of e-government usage on political attitudes

Bante, Jana / Felix Helmig / Lara Prasad / Lea Deborah Scheu / Jean Christoph Seipel / Helge Senkpiel / Markus Geray / Armin von Schiller / David Sebudubudu / Sebastian Ziaja (2021)
Discussion Paper 16/2021

Botswana increasingly employs electronic government to manage state-citizen relations. Based on an experiment and a survey in the country’s capital, we examine how citizen perceive such digitalisation and what it means for democracy.

Digitalising the fiscal contract: an interdisciplinary framework for empirical inquiry

von Haldenwang, Christian (2020)
Discussion Paper 20/2020

Taxation is above all a political rather than a technical issue. But what happens if new digital technologies cause profound power shifts in the relationship between revenue authorities and taxpayers? The paper seeks to lay the conceptual groundwork for the analysis of this interplay.

Corporate tax revenue and foreign direct investment: potential trade-offs and how to address them

Laudage, Sabine (2020)
Discussion Paper 17/2020

Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources. This paper discusses potential trade-offs faced by developing countries, when mobilizing corporate tax revenue and FDI jointly, and provides policy recommendations how to address these trade-offs.

Arbeitsplatzoffensive für Afrika

Altenburg, Tilman (2017)
Discussion Paper 23/2017

Angesichts von Unterbeschäftigung, Armut und Massenflucht brauchen wir eine Arbeitsplatzoffensive für Afrika. Das für das BMZ verfasste Gutachten zeigt, wo Wirtschaftspolitik ansetzen müsste, um produktive Beschäftigung zu fördern und wie Entwicklungspolitik dieses unterstützen kann.

The G20 and the “Base Erosion and Profit Shifting (BEPS) Project”

Picciotto, Sol (2017)
Discussion Paper 18/2017

This report provides a survey and analysis of the efforts to reform the rules on international corporate taxation under the G20/OECD project on base erosion and profit shifting (BEPS).

Compact with Africa: fostering private long-term investment in Africa

Kappel, Robert / Birte Pfeiffer / Helmut Reisen (2017)
Discussion Paper 13/2017

How can the G20 Initiative “Compact with Africa” promote long-term investment in Africa? What is the potential role of institutional assets for infrastructure investment in Africa? Which preconditions are necessary to ensure that private investment drives structural change in Africa?

Taxing carbon as an instrument of green industrial policy in developing countries

Pegels, Anna (2016)
Discussion Paper 23/2016

This study reviews evidence on competitiveness, employment and distributional effects of carbon taxes with a view on informing the decisions of policy makers and bureaucrats in developing and emerging countries. It emphasizes design options to mitigate negative and generate positive effects.

Ecuador’s fiscal policies in the context of the citizens’ revolution: a ‘virtuous cycle’ and its limits

Schützhofer, Timm B. (2016)
Discussion Paper 15/2016

Resource revenues are often regarded as a major cause of states' lacking ability to tax. Can these revenues also lead to an opposite development? This paper analyses the dynamics that made possible increases in Ecuador's non resource based tax revenues in times of high resource revenues.

Industrial policy in Egypt 2004–2011

Loewe, Markus (2013)
Discussion Paper 13/2013

What is the future role of the United Nations development system, how will it function and what are the necessary means? This paper proposes a system-wide strategy and “quiet revolution” reforms to position the UN development system for the implementation of the Sustainable Development Agenda.

Revenue structures and the question of who pays taxes: understanding the conditions under which elites pay taxes in developing countries

von Schiller, Armin (2012)
Discussion Paper 17/2012

Municipal tax base in Mozambique: high potential – low degree of utilisation

Weimer, Bernhard (2012)
Discussion Paper 1/2012

Let the good times roll? Raising tax revenues from the extractive sector in sub-Saharan Africa during the commodity price boom

Stürmer, Martin (2010)
Discussion Paper 7/2010

Assessing the tax performance of developing countries

von Haldenwang, Christian / Maksym Ivanyna (2010)
Discussion Paper 20/2010

Transfer pricing, tax havens and global governance

Bhat, Ganapati (2009)
Discussion Paper 7/2009

Donor support for tax administration reform in Africa: experiences in Ghana, Tanzania, Uganda and Zambia

von Soest, Christian (2008)
Discussion Paper 2/2008