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Strategy

Fiscal portfolio

Combine fiscal instruments without confusing potential, revenue, tax effort and fiscal space, and avoid double counting.

The proposal

Keep fiscal capacity and potential, the tax gap, tax effort, mobilisation pace and fiscal space separate; avoid double counting across instruments.

How to read it

Sources identify relevant rights, methods, findings or precedents. They do not automatically establish the full World4Humans formulation. Where the project makes its own choice, that choice remains open to criticism and revision.

Sources and literature

Authority
World4Humans proposal informed by external precedents.
Relationship
Established methods or concepts are reused; the project-level combination remains a separate proposal.

Cited publications

  • Heller, 2005

    Heller, Peter S. (2005), “Understanding Fiscal Space,” IMF Policy Discussion Paper 05/4. Full file: official IMF PDF; DOI 10.5089/9781451975635.003. https://www.imf.org/en/publications/imf-policy-discussion-papers/issues/2016/12/31/understanding-fiscal-space-18065

  • Norregaard, 2013

    Norregaard, J. (2013), Taxing Immovable Property: Revenue Potential and Implementation Challenges, IMF WP/13/129. DOI 10.5089/9781484369050.001. https://www.imf.org/en/publications/wp/issues/2016/12/31/taxing-immovable-property-revenue-potential-and-implementation-challenges-40594

See verified sources

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