There are multiple examples of solidarity taxes imposed across country contexts over previous decades. The solidarity taxes that were levied were done to mitigate effects of a crisis such as a pandemic, as well as rebuilding of nations that had been affected by world wars (examples include Zimbabwe and Germany). Considering the renewed interest in solidarity taxes in the wake of COVID-19, author Attiya Waris reviews the history of solidarity taxes, and discusses key lessons from the past, in addition to drawing these lessons and findings into policy reccomendations moving forward.
Where did the $225 million or more generated between March 2009 and December 2019 by the Go-Pass go? It's hard to get a clear picture today of how the fee, officially called the Infrastructure Development Fund (Idef), was used. For the past 12 years, the Idef was established to provide the financially unbalanced Congolese Airways Authority (Régie des voies aériennes, RVA) with the necessary funds to develop the country's airport infrastructure.
This analysis from the CIC team looks at what empirical research says about why trust matters for many different forms of political, social, and economic development—and why we should take declining trust seriously. The team also takes a look at what we know about the determinants of trust, in particular corruption, inequality, and history. Lastly, this analysis discsusses the different policy options to restore and nurture trust.
Where people live exerts a strong influence on multiple aspects of their well-being, including their access to economic opportunities, education, health and other services and to their security, as well as other goals envisioned in the 2030 Agenda for Sustainable Development. In a world with high and growing levels of urbanization, policy makers are increasingly aware that the future of inequality depends largely on what happens in cities. There is also concern that rising spatial inequality can lead to social unrest, rioting, increased crime, and erode trust among separated societal groups.
This paper will discuss the evidence on voluntary tax compliance, trust, and fairness, and the set of policies and actions that affect different mechanisms. It will provide a new framework based on the literature about the drivers of trust and fairness, with particular attention to the issue of corruption and also provide historical examples where specific interventions have successfully strengthened the tax system. Finally, it will provide ideas on how to identify the best sequence of interventions for increased tax morale in a specific context.