Opinions and Analyses
Updated Government Revenue Dataset provides new insights into developing country tax collection trends
The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate
Tax and transparency: When are public disclosure mechanisms necessary and proportionate?
Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in
The UN Tax Committee holds out the begging bowl
Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York,
Tax Justice for Women’s Rights: The Real Issues in Developing Countries
For the past twenty years, Maama Sula (let’s say) has run a small fast-food restaurant in a town called Wandegeya
Estimating tax avoidance: New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual
New Book Examines Alternative Approach to Taxing Multinational Companies
International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base
The IMF Finally Speaks on Tobacco Taxes
Last November, I got a birthday gift from the International Monetary Fund: my very own copy of “How to Design
Reducing Incentives for Fiscal Indiscipline at Nigeria’s Subnational Government Level
The need to achieve fiscal convergence and consolidation in Nigeria cannot be overemphasised. This is especially important considering that the
Improving Natural Resource Taxation in Developing Countries
Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face
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