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Brief

ICTD Research in Brief 8

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

Published on 15 February 2014

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13, by Sol Picciotto.

The brief is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.

Authors

Image of Sol Picciotto

Sol Picciotto

ICTD Senior Fellow

Publication details

published by
ICTD and IDS
isbn
978-1-78118-136-2
language
English and French

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