ICTD Blogs

Commentary and discussion about taxation and development from international experts.

More than naming and shaming needed to stop corporate tax avoidance

More than naming and shaming needed to stop corporate tax avoidance Antony Ting, University of Sydney and Kerrie Sadiq, Queensland University of Technology The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot...
Continue reading

Promoting Tax Bargains in Uganda and Beyond: The Importance of Civil Society and Parliamentarians

While developing countries have acknowledged the importance of domestic resource mobilization in development, in practice, not enough attention is being paid to the importance of tax bargains. Attempting to increase tax-to-GDP ratios without promoting negotiations between the taxing authorities and those...
Continue reading

Row over UN tax body is a needless distraction for developing nations

When an international development conference in Addis Ababa almost collapsed last week, the confrontation emerged from an obscure and unlikely source. Who knew that the status of the UN Tax Committee could so stir the emotions? After taking negotiations to the brink, the G77 group of...
Continue reading

Making VAT more visible can be an efficient tool in building a tax-paying culture

  A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on their role as tax-paying citizens. Improved tax compliance could be the outcome. As aid continues to dwindle day after day,...
Continue reading

The Sustainable Development Goals – Reject Tax Targeting

  There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa on 13-16th July. For the first time, domestic resource mobilization is more prominent than international aid. The emphasis is on the ways in...
Continue reading