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Showing 121-132 of 262 Blogs
Visualisation of the Netherlands’ tax treaties with developing countries
October 2020|
Blog

Have the Netherlands’ tax treaties with developing countries become fairer?

by Maarten Hietland

A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you…

Training session of tax payers in Rwanda
September 2020|
Blog

Taxpayer education: Why it matters and how research can help

by Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored…

Lego Office on Keyboard
September 2020|
Blog

How governments can use the coronavirus pandemic to build better tax systems

by Roel Dom, Anna Custers & Benjamin Holzman

Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in…

DRC Kananga
August 2020|
Blog

The Participation Dividend of Taxation in DRC and Beyond: Recent Evidence and Paths for Future Inquiry

by Jonathan Weigel & Elie Kabue Ngindu

One of the strongest arguments for investing in the tax capacity of developing countries is the…

August 2020|
Blog

Challenging the status quo: Re-examining the relevance of international tax norms for developing countries

by Joy Ndubai

The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable…

Indian Woman Taking Mobile Phone
August 2020|
Blog

Equalization Levy on Non-Resident E-commerce Players: India’s Ace in the Hole or a Stumbling Block for Foreign Players?

by Dibya Prakash Behera & Hrishav Kumar

More and more countries, including developing countries, are introducing unilateral measures to adapt their corporate tax…

Small house in Lagos
July 2020|
Blog

Insecurity underpins property rights in Lagos – no matter what class you are

by Tom Goodfellow & Olly Owen

Recurrent episodes of marginal communities being evicted from the waterfronts of Lagos have made global media headlines over…

The unintended consequences of taxing mobile money transactions
July 2020|
Blog

The unintended consequences of taxing mobile money transactions

by Killian Clifford

Mobile money taxation is, for some, a controversial topic. One the one hand, it is critical…

Three white arrows pointing in different directions
July 2020|
Blog

Can developing countries do better than the Unified Approach?

by Jeroen Lammers

Developing countries lose substantial revenues every year to corporate tax avoidance, exacerbated by globalization and digitalization….

People advocating for Tax justice
July 2020|
Blog

Building coalitions to promote equitable taxation beyond the Covid era

by Vanessa van den Boogaard, Jason Lakin & Paolo de Renzio

This piece is co-published with the International Budget Partnership.  Since its onset, governments the world over…

How can mirror statistics help combat customs fraud in developing countries?
June 2020|
Blog

How can mirror statistics help combat customs fraud in developing countries? 

by Gaël Raballand & Christopher Grigoriou

International money laundering and international illicit financial flows (IFFs) are major problems for poor and rich…

Kampala, Uganda
June 2020|
Blog

Uganda should tax “Covid-19 winners” to fill revenue gaps

by Graeme Stewart-Wilson & Ronald Waiswa

Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic….