ICTD Blogs

Commentary and discussion about taxation and development from international experts.

What's trust got to do with it?

  Trust in local government authorities and social influence affects people’s decision to pay for local services. It is widely believed that non-payment of public services by citizens is due to their inability to pay as a result of poverty and...
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International Information Sharing

  Capital flight by high net worth individuals is a serious problem for many developing countries. Although the quantification of offshore wealth holdings and the associated overall revenue losses is difficult, they are generally considered to be sizable. While not necessarily...
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New Research on the role of tax havens

In recent years, the literature has brought forward interesting insights and stimulating new research activities, but many of the central questions still remain  unanswered. For some time, the policy and academic debate has treated tax haven economies (as defined by conventional...
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Do tax policy failures explain the state of the world?

  Across the world, tax effort has been increasingly based on regressive consumption and payroll taxes, which depress consumption and employment. The current tax system is obsolete. It under-taxes financial wealth and transactions as well as negative externalities such as pollution...
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Understanding the Tax Man: How to improve public revenues in Sri Lanka

In November of last year I visited Colombo, Sri Lanka, for a conference on tax and development. It was organised by the Institute of Policy Studies, together with the International Centre for Tax and Development at IDS. After the conference, my friend Anjali asked me...
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Stopping the Race to the Bottom

  We have just launched a research report on ‘Who drives economic reform in Vietnam’s provinces?’. Vietnam continues to surprise the world with the speed and depth of its economic transformation. Our project finds that the decentralisation of economic power from central...
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Third Plenary Meeting of the OECD Task Force on Tax and Development

  Mick Moore, ICTD CEO, reports and reflects The OECD's Task Force on Tax and Development is neither the most streamlined of these affiliates – it has more than 100 members – nor the one closest to the centre of power.  It to...
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Exciting Accounting? Country-by-Country Reporting For Transnational Corporations

  Yes, it sounds very tedious. Accounting does not interest most people concerned with development. We may agree it is necessary, but we do not think it is very interesting. And most of us do not understand it. How many of...
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Arguments against aid: Cheap tricks or Compelling evidence?

For much of the last 50 years, development studies practiced a conspiracy of near-silence against fundamental criticisms of development aid. Plenty of people wrote books and articles about how aid could be improved, but few questioned its fundamental value. Easy arguments...
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