The External Evaluation of the Addis Tax Initiative presents the results of the mid-term evaluation, concluding that the ATI remains important and needed in order to increase domestic revenue mobilisation in developing countries and to achieve the goal of financing the 2030 Agenda. The authors recommend continuing the Addis Tax Initiative after 2020, but adapting it to new needs and a changing institutional landscape.
The evaluation reconstructs five “contribution stories” of the Addis Tax Initiative, whereby impact is sought through:
- Agenda setting: The Addis Tax Initiative aspires to increase the salience of domestic revenue mobilisation and thus help to push the topic as a domestic political issue in its member countries and beyond.
- Donor coordination: The Addis Tax Initiative seeks to contribute to coordination among development partners regarding major developments in international taxation.
- Peer learning: The Addis Tax Initiative provides a platform for the exchange of policy experiences and mutual learning.
- Matchmaking: The Addis Tax Initiative matches technical assistance requests from partner countries with the technical expertise offered by development partners.
- Commitment: The Addis Tax Initiative provides a forum and an international audience for member states that commit to the three broad policy objectives defined by the initiative.
The evaluation was conducted by B,S,S. Economic Consultants and provides a key source of impartial evidence for the continuation and improvement of the ATI towards effective DRM and the achievement of Agenda 2030 post 2020.
The authors, Christian von Haldenwang (left), Senior Researcher at the German Development Institute (GDI), and Harald Maier (right), Senior Consultant at B,S,S. Economic Consultants, presented the report on 4 July 2019 at the ATI/ITC Tax and Development Conference 2019 in Berlin, Germany.
The evaluation was commissioned by the International Tax Compact, with funding from the Germany Ministry for Economic Cooperation and Development (BMZ) and the European Commission.