Book launch: Smugglers and States
We are thrilled to host the launch for the book Smugglers and States, with an introduction by its author Max Gallien, followed by a...
Showing 1–10 of 391 results
We are thrilled to host the launch for the book Smugglers and States, with an introduction by its author Max Gallien, followed by a...
Published by: International Centre for Tax and Development
This paper reviews the existing literature and related debates on gender and tax in lower income countries. It identifies knowledge gaps, and maps broader issues that are relevant for understanding the gendered impact of taxation.
Published by: International Centre for Tax and Development
Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.
Published by: International Centre for Tax and Development
We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.
Published by: International Centre for Tax and Development
As explicit biases become increasingly rare, this policy brief argues that the implicit and explicit bias framework is no longer fit for guiding policy towards improved tax equity and gender equality.
Published by: International Centre for Tax and Development
This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship between the governance of armed groups and the power of rural chiefs
Published by: IDS
African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting...
More than 260 billionaires and millionaires called on global leaders to introduce higher taxes for the extremely wealthy in open letter....