Lack of trust and cooperation may lead ministries to agree to unnecessarily low annual revenue collection targets for tax agencies, and disincentivise tax agencies from doing more than simply hitting ...

It is often assumed that people with disabilities are a small minority group. However, the latest global estimates are that ...

This rapid summary of evidence was prepared by the Institute of Development Studies (IDS) as a background briefing paper to inform a panel event and discussion: ‘Opposition and Resistance to Clean ...

Digital public infrastructure holds great potential in strengthening increasingly digitalised tax administration, but important questions persist on how to fully unlock this potential for governments ...

has emerged around their relative efficacy. Some commentators see diversity as a continued source of strength, positioning foundations to address the complexity, contingency and negotiated nature of ...