Taxation and the Sustainable Development Goals: do good things come to those who tax more? (ODI)
This briefing note by the Overseas Development Institute (ODI) explores whether expectations on developing countries to mobilize domestic resources to achieve the SDGs are realistic. It discusses the reasons for renewed interest in domestic resource mobilization in developing countries; the reasons why tax revenues tend to be lower in the poorer countries; and the potential risks associated with trying to squeeze too much taxation out of the poorest economies. The briefing note is available to download on the ODI website.