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Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

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posted on 2025-01-30, 17:19 authored by Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

The world is experiencing multiple crises, including increasing global tension, skyrocketing debt levels, and climate change. Lower-income countries (LICs) are bearing the brunt of these crises. Their finances, both from domestic sources and international aid, are not growing sufficiently to meet their needs. Their expenditure requirements are higher than ever - improving services, expanding social protection, and promoting investment all add to the bill. This policy brief argues that one of the tools that LIC governments have at their disposal is particularly under-utilised – taxing the wealthy more effectively.

History

Publisher

Institute of Development Studies

Citation

Occhiali, G.; Mascagni, G.; Prichard, W. and Hearson, M. (2025) Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It, ICTD Policy Brief 14, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2025.007

Series

ICTD Policy Brief 14

Version

  • VoR (Version of Record)

IDS Item Types

ICTD Policy Brief; Series paper (non-IDS)

Copyright holder

© Institute of Development studies 2025

Language

en

Pagination

13pp

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    International Centre for Tax and Development

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