The paper draws a contrast between countries in the 'North', where tax features prominently on the public political agenda; and countries in the 'South', where tax is much less prominent. In the South, pressure for fiscal responsibility comes mainly from external sources; and while spending issues are on the political agenda, tax is largely absent. The paper explores the reasons for this and suggests that recent changes in the fiscal environment in the South will encourage a higher degree of political mobilisation around tax. This will help raise the profile of taxation issues on public political agendas. The paper concludes that this is likely to contribute to better governance, and could enhance a progressive agenda.
This is a two-page summary of a paper which can be accessed in full on this page.
Brighton, UK: Institute of Development Studies, 2 pp.