ICTD Blogs

Commentary and discussion about taxation and development from international experts.

The Great Tax Awakening? Three Reservations

  Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared that they intend to change the global tax system and ensure that transnational corporations pay their fair share. Never have arcane...
Continue reading

Tax exemptions for aid-funded projects: reasons for change

  In recent years, tax exemptions for donor-financed projects have come to the fore within the international community.[1] Interest has increased because of the need to improve domestic resource mobilisation (DRM). This has become all the more necessary following a series of recent...
Continue reading

A world upside down? New approach to international tax

  A new report from the OECD is contemplating major changes to international tax rules. This is a progress report on its project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due...
Continue reading

Donors, be strategic. Aid and domestic resource mobilisation in sub-Saharan Africa

  Along with a colleague who is a specialist on Latin America, I recently attended a meeting in Africa on African tax issues.  After a couple of days of discussions, my colleague told me that he was surprised that so much...
Continue reading

The political economy of tax incentives in low-income countries

  The ICTD Annual Centre Meeting on tax exemptions concluded with a presentation by Professor Richard Bird. Drawing on his vast experience, Professor Bird summarised key practical messages about tax exemptions, while challenging the audience to move beyond the stale debates...
Continue reading