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Caught in a Trap: Zambia’s Mineral Tax Reforms

Caught in a Trap: Zambia’s Mineral Tax Reforms

  ICTD Working Paper 5: Summary Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately,…
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Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions
  • Saturday, 12 September 2015
  • Anuradha Joshi, Wilson Prichard & Christopher Heady

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

  ICTD Working Paper 4: Summary Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent…
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Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’
  • Saturday, 12 September 2015
  • Gustavo A. Flores-Macías

Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

ICTD Working Paper 3: Summary Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the…
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Environmental Taxation and Development: A Scoping Study

Environmental Taxation and Development: A Scoping Study

ICTD Working Paper 2: Summary Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue…
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Taxation and Development: What Have We Learned from Fifty Years of Research?

Taxation and Development: What Have We Learned from Fifty Years of Research?

  ICTD Working Paper 1: Summary This paper considers how economic thinking about taxation in developing countries has changed over the last half century. It suggests that three different‘models’ of…
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