Digitalisation and the politics of tax in low-income states

Alex Yeandle

No wp-2025-81, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The digitalization of low-income economies has made it easier for governments to collect tax, yet many still fail to raise adequate revenues. Why would policy makers in urgent need of resources not fully leverage these new tools? I argue that governments remain constrained by public opinion: digital taxes are perceived as unfair, unaccountable, and lacking tangible benefit among the large groups of voters they affect. As a result public support for digital taxes depends heavily on how they are designed.

Keywords: Taxation; Fiscal policy; Low income countries; Mobile phones (search for similar items in EconPapers)
Date: 2025
New Economics Papers: this item is included in nep-pbe and nep-pub
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