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Mick Moore

Professorial Fellow

Professor Mick Moore is a political economist. He has done extensive field research in Asia and Africa, especially Sri Lanka, Taiwan and India. He has taught at the Massachusetts Institute of Technology.

His broad research interests are in the domestic and international dimensions of good and bad governance in poor countries. He focuses specifically on taxation and governance, and is the founding Chief Executive Officer of the International Centre for Tax and Development (ICTD).

ICTD Publications

View all ICTD publications authored by Mick Moore

Mick Moore’s recent work

Publication

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

Published by ICTD and IDS

There is no silver bullet to strengthen the tax systems of low-income countries. Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, and the gradual construction of popular trust and (grudging) support for reform. There remains, however, space for ‘organising ideas’ that can help identify potentially underexplored and underexploited opportunities for reform.

28 June 2018

Working Paper

How Do We Research Tax Morale at the Subnational Level?

Published by IDS

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level.

Image of Jalia Kangave
Jalia Kangave & 2 others

1 January 2018

Publication

The Political Economy of Long-Term Revenue Decline in Sri Lanka

Published by Institute of Development Studies

From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised food. Sri Lanka was a model welfare state, with unusually high human development indicators. Contemporary Sri Lankan governments spend very little on their poor citizens.

1 February 2017

Publication

Les avantages de l’impot foncier pour l’Afrique

Sur le plan du développement, on néglige souvent les effets bénéfiques de l'imposition même pour des sommes modiques. Pour financer leurs budgets, les gouvernements en Afrique s'appuient depuis longtemps sur des revenus tirés des ressources naturelles ou bien sur des aides extérieures. Depuis la crise financière mondiale de 2008, on parle plus de la contribution potentielle que pourrait fournir une amélioration dans la mobilisation des ressources intérieures. Néanmoins, les donateurs internationaux oublient souvent le rôle primordial de la négociation des impôts dans la construction d'états efficaces, responsables, et réactifs, partout dans le monde développé. L'imposition n'est jamais chose appréciée par les contribuables : mais, dans le long terme, ce n'est qu'en payant les impôts que les citoyens auront un gouvernement consensuel et représentatif.

21 October 2016