Taxation and Development: What Have We Learned from Fifty Years of Research?
Published by: ICTD and IDS
This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and...
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Published by: ICTD and IDS
This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and...
Published by: ICTD and IDS
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 impose such taxes exists or is likely to emerge in the near future. Global taxation – a dream for some and a nightmare for others – thus is, and is likely to remain for years to come, little more than a mirage.
Published by: ICTD and IDS
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.