Partner Publications

Results per page
Capital, Coercion, and Postcommunist States

Capital, Coercion, and Postcommunist States

  It is rare to find scholars who can write with real understanding about the interactions between taxation and the ways in which countries are governed. Gerald Easter is one such person. He has…
  • Version
    1.0
  • Hits
    724
  • Downloads
    23
  • Rating
  • Comments
    0
The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

  Latin America has the highest degree of inequality (Ferreira and Ravallion, 2008). Poverty rates – although not the highest by far – are too high for its level of development (IDB, 2011, p.…
  • Version
    1.0
  • Hits
    721
  • Downloads
    120
  • Rating
  • Comments
    0
The Changing Politics of Tax Policy Reform in Developing Countries

The Changing Politics of Tax Policy Reform in Developing Countries

  This is the second issue of the Special Series on GPSM, "The Changing Politics of Tax Policy Reform in Developing Countries" by Mick Moore is now available online. Click HERE to access it directly…
  • Version
    1.0
  • Hits
    631
  • Downloads
    55
  • Rating
  • Comments
    0
Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting

  This is a progress report on the OECD project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due to tax avoidance by…
  • Version
    1.0
  • Hits
    877
  • Downloads
    67
  • Rating
  • Comments
    0
Illicit Financial Flows and the Problem of Net Resource Transfers from Africa: 1980-2009
  • Sunday, 13 September 2015
  • Dev Kar, Sarah Frietas, Jennifer Mbabszi Moyo and Guirane Samba Ndiaye

Illicit Financial Flows and the Problem of Net Resource Transfers from Africa: 1980-2009

  This report analyses the volume and pattern of recorded and unrecorded capital flows to and from Africa and its various regions and country groups over the period 1980-2009.  It also provides the…
  • Version
    1.0
  • Hits
    436
  • Downloads
    97
  • Rating
  • Comments
    0
Behavioral Economics and Public Sector Reform: An Accidental Experiment and Lessons from Cameroon

Behavioral Economics and Public Sector Reform: An Accidental Experiment and Lessons from Cameroon

  This paper outlines a really insightful story about effective reform of customs in Cameroon. Starting with the hypothesis that behaviors are the critical (and often overlooked) factor in public…
  • Version
    1.0
  • Hits
    426
  • Downloads
    138
  • Rating
  • Comments
    0
For State and Citizen: Reforming Revenue Administration in Burundi
  • Sunday, 13 September 2015
  • Kieran Holmes, Domitien Ndihokubwayo and Chantal Ruvakubusa

For State and Citizen: Reforming Revenue Administration in Burundi

  Tax is high on the agenda in Africa. At an international level, advocacy groups and the G8 have called for greater efforts to counter tax evasion and avoidance by multinational companies. But in…
  • Version
    1.0
  • Hits
    442
  • Downloads
    111
  • Rating
  • Comments
    0
How Property Tax Would Benefit Africa

How Property Tax Would Benefit Africa

  Summary  The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or…
  • Version
    1.0
  • Hits
    855
  • Downloads
    183
  • Rating
  • Comments
    0
Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen, Francisco Miguel Paulo

Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola

  Summary Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influencethe nation’s economy.  A major challenge facing fiscalpolicy and…
  • Version
    1.0
  • Hits
    1004
  • Downloads
    86
  • Rating
  • Comments
    0
The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

  We know in general why they exist. But why did specific countries or jurisdictions develop as particular types of tax havens at particular moments in time? An excellent new paper* by Christophe…
  • Version
    1.0
  • Hits
    622
  • Downloads
    116
  • Rating
  • Comments
    0
Page 3 of 5