Book of Donmon Teith

Would better state institutions increase tax collection, or would higher tax collection help improve state institutions? In the absence of conclusive guidance f

Tax capacity—the policy, institutional, and technical capabilities to collect tax revenue—is part of a deeper process of state building that is essential fo

The International Survey on Revenue Administration (ISORA) collects tax administration data from national or federal tax administrations. It surveys tax adminis

This paper revisits the effects of corruption on the state’s capacity to raise revenue, building on the existing empirical literature using new and more disag

High persistence of state fragility (a fragility trap) suggests the presence of substantial benefits from avoiding a fall into fragility and considerable hurdle