Person:
Prichard, Wilson
Author Name Variants
Fields of Specialization
Tax Policy,
Tax Administration,
Fiscal Policy
Degrees
ORCID
External Links
Externally Hosted Work
Contact Information
Last updated
January 31, 2023
Biography
Dr. Wilson Prichard’s research focuses on the political economy of tax reform, and the relationship between taxation and citizen demands for improved governance, in Sub-Saharan Africa. He is an Associate Professor at the Munk School of Global Affairs and Public Policy, University of Toronto CEO of the International Centre for Tax and Development and Research Fellow at the Institute of Development Studies. He has published widely in academic outlets, and works regularly with governments, international organizations and civil society to support stronger tax systems. Wilson is a graduate of the Institute of Development Studies (IDS) and Harvard University.
Publication Search Results
1 - 2 of 2
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Publication
Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform
(Washington, DC: World Bank, 2022-02-17)Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich and by disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with the large debt burdens induced by COVID-19, an in-depth look at how to strengthen tax systems is especially timely. Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform takes a fresh look at tax reform. The authors draw on recent research and experience for their new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, they argue for a greater emphasis on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts—an emphasis achieved by identifying the most binding constraints on reform. This focus not only can lead to greater compliance, a fairer system, and higher revenues, but also can contribute to building state capacity, sustained political support for further reforms, and a stronger fiscal contract between citizens and governments. -
Publication
Innovations in Tax Compliance: Conceptual Framework
(World Bank, Washington, DC, 2019-10)This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that are more conducive to the construction of stronger fiscal contracts. A key challenge for governments lies in finding the right combination of these three measures -- enforcement, facilitation, and trust—to achieve revenue and broader development goals. The framework proposes greater reliance on locally grounded binding constraints analysis, coupled with careful attention to understanding politics and the drivers of trust in particular contexts, to guide analysis of how best different investments may be combined, prioritized, or sequenced. This framework can help policy makers to think about the right combination of strategies in specific contexts, and thus to allocate resources most effectively.