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Features

Does a lower tax rate produce a higher tax take?

The debate over optimum tax rates goes back centuries, mixing principles and pragmatism: where should rates be set to maximise revenues? As Donald Trump plans a sweeping set of tax […]

Tackling the foundations of corruption

For years, anti-corruption activists have concentrated on improving enforcement and transparency. But critics of this approach argue that more systemic change is required: Gavin O’Toole learns why the ACE programme […]

The public finance tools that marry economy and environment

For years, China has been using subsidies and taxation to build its solar power equipment industries – and as a result, it dominates world markets. Now other countries are using […]

Glass ceiling beginning to crack in upper echelons of many countries’ civil services

New research reveals huge disparity in gender equality among top officials across the G20 and EU, but the overall trend is positive. Tania Mason highlights the countries making progress on […]

Africa builds defences against budget shocks

Often exposed to natural disasters and dependent on a handful of commodity industries, African countries can find that sudden shocks leave big holes in their public finances. But as Gavin […]

G20 fuel subsidy cuts agenda weakening, despite Latin American progress

The G20’s members promised nearly a decade ago to phase out fuel subsidies, and several Latin American countries have taken a political hit to advance the agenda. But the agenda […]

IMF champions move towards ‘gender budgeting’

With Italy putting gender equality at the heart of its G7 presidency, there’s growing interest in public finance managers’ potential to help women play a greater role in economic growth. […]

Indian anti-corruption drive raises fears of unequal treatment

The Indian government is moving to sweep incompetent and corrupt officials out of the civil service. But Abhimanyu Kumar hears concerns that unless elected politicians get the same treatment, civil […]

The long road to accrual accounting

For two decades, government finance professionals have been shifting from cash-based to accrual accounting. Dawn Cowie scours a new set of interviews for lessons on how governments can realise the […]

Latin America sets the pace on environmental taxes

Several Latin American countries have introduced ambitious green tax reforms. Gavin O’Toole learns the lessons for others keen to push their economies towards environmental sustainability The pioneering introduction of carbon […]