Fiscally contracted: The political economy of taxation in lower income countries

Abstract

Governments in lower income countries are facing increasing fiscal pressures in the face of public debt crises. How can governments raise the revenues they need to service debt and provide services, without undermining the fiscal social contract? What challenges do they face in balancing the need for more revenues with the need to recognize that taxpayers are feeling the pinch of inflationary and economic crises? This panel explores the dilemmas posed by fiscal contraction and the need to strengthen fiscal contracts.

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