The global pandemic has laid bare the digital inequities across vertical (income) and horizontal (social, political, and identity) dimensions, while exposing the extent to which pre-pandemic approaches to bridging the digital divide have been dominated by economic considerations even while they are not universally treated as policy priorities.
Systemic and legal barriers to equal political participation persist at all levels and take different forms, including unfavorable electoral systems, lack of support from political parties, socio-economic, and cultural. Women, people with disabilities, indigenous people, LGBT+ individuals, and young people face all of these barriers, particularly insufficient access to political finance.
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.
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 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.
