Tag: tax evasion

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Using Internal and External Sources of Information to Reduce Customs Evasion

Using Internal and External Sources of Information to Reduce Customs Evasion

ICTD Working Paper 62 Summary: This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, we proxy…
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Tax Revenue Mobilisation in Developing Countries: Issues and Challenges

Tax Revenue Mobilisation in Developing Countries: Issues and Challenges

  Abstract In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits…
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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…
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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…
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