Opinions and Analyses
Property Taxation in Madagascar: An Urgent Need for Reform
The APTI in Madagascar Much attention has been paid recently to improving local government finances in Madagascar, and enhancing the
Three wealth tax add-ons developing countries should consider
Interest in wealth taxes has spiked recently due to disclosures of tax-haven abuses by the ultra-wealthy (the Panama Papers in
Why illicit financial flows and multinational tax avoidance are not the same thing
Professor Sol Picciotto recently wrote an article which responds to a paper I wrote on the question of what is
Why tax avoidance is illicit
In a recent paper, revised and published as a blog post, I argued that tax avoidance by multinationals should be
When Does Beneficial Ownership Transparency Improve Revenue Collection? Three Considerations for Developing Countries
Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership of corporate entities, in
A withhold up in Mongolia? Thoughts on the renewed tax debate around Oyu Tolgoi
This piece is available in Mongolian here. Governments of mining countries are vulnerable to investors using double tax agreements (DTAs)
High time for cooperation to protect tax bases
In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against
Taxation of Digital Companies: Facebook as a Case Study
Nigeria is one of the fastest-growing online nations on earth, with 91.6 million Nigerians online as of mid-2017, according to
New Toolkit Aims to Curb Transfer Mispricing in African Mining
Recently, 38 African tax authorities convened in Abuja for the International Conference on Tax in Africa, organised by the African
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