Peer-reviewed Papers

    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 creation on revenue performance have been much debated, although there are only a few quantitative studies. The core argument of this paper is that existing research suggesting diverse and contradictory outcomes has not taken account of trends in revenue performance in the years before the establishment of SARAs. Allowing for this revenue history, our analysis based on 46 countries over the period 1980-2015 provides no robust evidence that SARAs induce an increase in revenue performance. This does not imply that SARAs may not provide benefits for tax collection, but they do not demonstrably increase (or decrease) revenue collected.

Working Papers

  • Taxation and Accountability in sub-Saharan Africa: New Evidence for a Governance Dividend

Policy Papers

  • Reforming Tax Systems in the Developing World: The Past, Present and Future
    ODI Report
  • The Taxation of Foreign Aid: Don’t Ask, Don’t Tell, Don’t Know
    ODI Briefing Note
  • ICTD Research in Brief 18 – Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant
    ICTD Policy Brief
  • The Role of Domestic Revenue Mobilisation in Self-Financed Exit from Aid Dependence and Sustainable Development in Indonesia
    Synthesis Report