Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential fo

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister for

- Preface - Foreword and Acknowledgements - Acronyms, abbreviations and key definitions - Executive summary - Introduction - Overview of current tax capacity bu

This report responds to the February 2016 request from the G20 for the IMF, OECD, United Nations and World Bank Group to: “...recommend mechanisms to help ens

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance f