Following the Financing for Development conference in Addis Ababa in 2015, there is consensus around the need for developing countries to raise more domestic resources to finance the Sustainable Development Goals. Developing countries have committed to ‘step up domestic revenue mobilisation’, development partners have pledged to ‘collectively double their technical cooperation’, and all have agreed to ‘ensure policy coherence’.
But the notion of “tax for development” is not new. Development partners have been supporting domestic resource mobilisation in developing countries for decades. Results have been mixed, and many have questioned the value for money achieved by their reforms. Some experts even suggest that overly ambitious donor-financed reform plans often hinder rather than support the building of state capability. Others view these failures differently, noting that political commitment has been lacking.
This session at the 'First Global Conference of the Platform for Collaboration on Tax - Taxation and the Sustainable Development Goals' will take a critical look at the current set of proposals associated with this ambitious agenda.