ICTD Blogs

Commentary and discussion about taxation and development from international experts.

Updated Government Revenue Dataset provides new insights into developing country tax collection trends

The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate and timely data is more important than ever. The Government Revenue Dataset (GRD) — developed by the International Centre for Tax...
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Tax and transparency: When are public disclosure mechanisms necessary and proportionate?

Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in annual ‘tax lists’. In most countries the information on your tax return is considered strictly confidential to the revenue authority. In...
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The UN Tax Committee holds out the begging bowl

Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and...
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Tax Justice for Women’s Rights: The Real Issues in Developing Countries

For the past twenty years, Maama Sula (let’s say) has run a small fast-food restaurant in a town called Wandegeya in Kampala, Uganda. She sources the bulk of her supplies from the women in the nearby market. Because her business...
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Estimating tax avoidance: New findings, new questions

There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and...
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