An international meeting of experts in International Taxation and Development was held on 14 August, 2012 at the Institute for Development Studies in the United Kingdom.

The meeting pointed towards a useful way to categorise key research questions in International Taxation into  eight broad areas, namely:

1. Defining tax havens

2. The character and scope of international corporate tax avoidance and evasion

3. The character and scope of offshore personal tax avoidance by high net worth individuals

4. The impact of tax havens on investment flows

5. The impact of tax incentive regimes on revenues and investment flows

6. The impact of tax havens and tax incentive regimes on governance, inequality and other development outcomes

7. The political economy of tax incentives and of combating tax havens in developing countries

8. Options for reforming the international tax system to support improved development outcomes

Read the full summary of key research questions