Person

Richard M. Bird

Publications

Brief

Taxation and Development: What Have We Learned from Fifty Years of Research?

ICTD Research in Brief 1

This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings. It offers reflections on the interplay between tax research and actual policy over the last fifty...

6 June 2019

Working Paper

Global Taxes and International Taxation: Mirage and Reality

ICTD Working Paper 28

Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem inappropriate or inadequately thought through, others are worth taking seriously. In reality, however, no global governance structure to...

1 January 2015

Working Paper

Taxation and Development: What Have We Learned from Fifty Years of Research?

ICTD Working Paper 1

This paper considers how economic thinking about taxation in developing countries has changed over the last half century. It suggests that three different 'models' of development taxation may be discerned over this period.

18 July 2013