international tax

The efficiency and equity of tax enforcement in developing countries depends not only on the quality of domestic tax policy and administration, but also on the broader international tax context.

This includes questions related to offshore financial jurisdictions, the international legal framework for taxing transnational firms, international tax competition, tax incentives and exemptions and the broader category of illicit financial flows. 

Selected Publications


An overview of data used in empirical work on international taxation.

Literature and Related Information

Overview of literature and key issues on international tax research