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This course focused on applied economics of taxation in developing countries. This course was intended to deepen understanding of the profile and potential revenue base in countries at different stages of economic development and how poverty and growth impacts of different sorts of taxation policies and administrations. The course used a series of country case studies to identify trends and issues in relation to tax and will pose options and challenges of raising revenue from key sectors of the economy.
Three key learning objectives for the course:
- To have a good and up-to-date understanding of the sources of revenue in developing countries and the options and challenges of broadening the revenue base,
- To understand the trade-off between equity and efficiency in taxation, in a developing country context, and
- To effectively analyse and engage in dialogue on the revenue challenges and options facing partner governments, and possible support they might benefit from.