Well-designed tax policy reforms are key to successful post-Covid fiscal consolidation in Africa

African countries could consider several temporary, progressive tax reforms that have significant revenue potential whilst minimising short-term negative economic impacts, including wealth taxes, temporary increases in the top rates of personal income tax, and higher taxation of businesses and sectors that fared well during the pandemic. Continue reading Well-designed tax policy reforms are key to successful post-Covid fiscal consolidation in Africa

Digitalização como estratégia anticorrupção: quais são os dividendos de integridade de se tornar digital?

Carlos Santiso, Diretor de Inovação Digital do Estado do Banco de Desenvolvimento da América Latina


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A resposta à crise do coronavírus está fornecendo uma oportunidade única para reinventar o governo, reconstruir a confiança e acelerar a luta global contra a corrupção, impulsionada pelo uso mais inteligente de novas tecnologias e análises de dados. A transformação digital é fundamental para os planos de recuperação, que exigirão governo ágil e redução da burocracia, mas também programas de reativação à prova de corrupção. Também exigirá o gerenciamento e a mitigação dos riscos à privacidade e à segurança pública.

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La digitalización como estrategia anticorrupción

Por Carlos Santiso, Director, Dirección de innovación digital del estado de CAF – Banco de Desarrollo de América Latina


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La respuesta a la crisis del coronavirus está brindando una oportunidad única para reinventar el gobierno, reconstruir la confianza y acelerar la lucha mundial contra la corrupción, impulsada por el uso más inteligente de las nuevas tecnologías y el análisis de datos. La transformación digital es un aspecto fundamental de los planes de recuperación, que requerirán gobiernos ágiles y reducción de la burocracia, pero también garantías de integridad en el uso de los recursos de los programas de reactivación. También requerirá gestionar y mitigar los riesgos para la privacidad y la ciberseguridad.

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Digitalisation as an anti-corruption strategy: what are the integrity dividends of going digital?

By Carlos Santiso, Director, Digital Innovation in Government Directorate, Development Bank of Latin America


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The response to the coronavirus crisis is providing a unique opportunity to “reinvent government”, rebuild trust and accelerate the global fight against corruption, propelled by the smarter use of new technologies and data analytics. Digital transformation is central to recovery plans, which will require agile government and cutting red-tape, but also corruption-proofing reactivation programmes. Additionally, it will require managing and mitigating the risks to privacy and cybersecurity. At a macro level, the correlation between digitalisation and corruption is well established. Digitalisation can disrupt corruption by reducing discretion, increasing transparency, and enabling accountability by dematerialising services and limiting human interactions. Furthermore, it allows for more effective oversight by smarter accountability institutions and data-savvy civil society. However, there is less actionable evidence at the micro level on the effects of specific digitalisation reforms on different types of corruption and the policy channels through which they operate.

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Revenue mobilisation through tax transparency: Lessons from Uganda’s transformative journey

By John Rujoki Musinguzi, Commissioner General – Uganda Revenue Authority, Mary Baine,Director – Tax Programmes, African Tax Administration Forum, Zayda Manatta, Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and Marcello Estevão, Global Director, Macroeconomics, Trade & Investment, World Bank Group

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Uganda has significantly strengthened its tax transparency and tax capacity in just a few years to mobilise more domestic resources to finance sustainable development. Moreover, the country has taken significant steps to tackle illicit financial flows by implementing global transparency and information exchange standards. The results have been impressive: USD 26 million in additional revenue has been identified since 2014 through audits and exchange of information, USD 22 million of which has already been paid to government coffers.

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Mobilisation des recettes par la transparence fiscale : Enseignements tirés du parcours transformationnel de l’Ouganda

Par John Rujoki Musinguzi, Directeur général – Autorité fiscale de l’Ouganda, Mary Baine, Directrice – Programmes fiscaux, Forum sur l’administration fiscale africaine, Zayda Manatta, Cheffe du Secrétariat du Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales, et Marcello Estevão, Directeur mondial, Macroéconomie, commerce et investissement, Groupe de la Banque mondiale

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En quelques années seulement, l’Ouganda a considérablement renforcé sa transparence et sa capacité fiscales afin de mobiliser davantage de ressources intérieures pour financer le développement durable. Pour lutter contre les flux financiers illicites, l’Ouganda a pris des mesures considérables pour assurer la mise en œuvre des normes mondiales visant à accroître la transparence et faciliter l’échange de renseignements. Les résultats ont été impressionnants, avec 26 millions USD de recettes supplémentaires identifiées depuis 2014 grâce à des vérifications fiscales et l’échange de renseignements. Sur ces recettes identifiées, 22 millions USD ont déjà été versés dans les caisses de l’État.

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Financial integrity for sustainable development

By José Antonio Ocampo, Professor at Columbia University, and former UN Under-Secretary-General for Economic and Social Affairs and Finance Minister of Colombia

The world must curb financial flows associated with tax evasion and avoidance, as well as those obtained through corrupt activities and money laundering. The magnitude of the funds involved is immense; trillions of dollars in bank accounts and other assets, and not just in tax havens. The concealed money drains resources from the hands of governments, generates increasing inequality –because the beneficiaries are generally rich people— and causes significant deterioration in public sector governance worldwide. Increased transparency and accountability to curb these flows would improve governance and enhance fairness at the national and international levels.

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¿Por qué deberían aplicar precios al carbono los países en desarrollo cuando las economías más avanzadas no cumplen sus propias metas?

Por Jonas Teusch, economista, y Konstantinos Theodoropoulos, estadístico, Centro de Política y Administración Tributaria de la OCDE

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Gravar el uso de la energía en aras del desarrollo sostenible

¿Por qué los países de baja renta deberíanaplicar políticas de fijación del precio del carbono para reducir sus emisiones? Es notorio que las economías más avanzadas del mundo distan mucho de alcanzar el nivel de precios requerido para cumplir los objetivos del Acuerdo de París. Más del 70% de las emisiones de los países de la OCDE y del G20 no tributan en absoluto y más de la mitad no están sujetas a precio alguno, aun tomando en consideración los regímenes de comercio de derechos de emisión.

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Pourquoi les pays en développement devraient taxer la consommation de carbone alors même que les économies avancées sont très loin du compte ?

Par Jonas Teusch, économiste, et Konstantinos Theodoropoulos, statisticien, Centre de politique et d’administration fiscales de l’OCDE

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Taxer la consommation d’énergie au service du développement durable

Pourquoi les pays à faible revenu devraient-ils mettre en œuvre une politique de tarification du carbone afin de réduire les émissions de carbone, alors que les économies les plus avancées au monde appliquent des tarifs largement insuffisants pour atteindre les objectifs de l’Accord de Paris ? Plus de 70 % des émissions produites par les pays de l’OCDE et du G20 échappent à tout impôt, et plus de la moitié d’entre elles sont tout bonnement gratuites, même en tenant compte des systèmes d’échange de droits d’émission.

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Why should developing countries implement carbon pricing when even advanced economies fall woefully short?

By Jonas Teusch, Economist, and Konstantinos Theodoropoulos, Statistician, OECD Centre for Tax Policy and Administration

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Taxing energy use for sustainable development

Why should low-income countries implement carbon pricing policies to reduce carbon emissions when  the world’s most advanced economies are falling woefully short of the prices needed to reach the objectives of the Paris Agreement? Indeed, more than 70% of emissions from OECD and G20 countries are completely untaxed, and more than half remain entirely unpriced even when accounting for emissions trading systems. Carbon emissions of most developing and emerging economies pale in comparison to OECD and G20 countries. For example, the 15 selected developing and emerging economies1 analysed in a recent OECD report Taxing Energy Use for Sustainable Development account for less than 4% of global emissions, whereas OECD and G20 countries collectively account for more than three quarters of global carbon emissions.

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