Opinions and Analyses
The political economy of tax incentives in low-income countries
The ICTD Annual Centre Meeting on tax exemptions concluded with a presentation by Professor Richard Bird. Drawing on his vast
Taxed to death (really)
For people living in the Eastern villages of the Democratic Republic of Congo (DRC), it is often impossible to carry
Better coordination key to more tax and less aid
In August of this year, the UK Parliament’s International Development Select Committee published a report on its investigations into DFID’s
Are You Getting Excited about ‘Formulary Apportionment’?
I thought not. And, by the way, formulary apportionment is not directly connected to children’s milk food formulae – although
What’s trust got to do with it?
Trust in local government authorities and social influence affects people’s decision to pay for local services. It is widely
International Information Sharing
Capital flight by high net worth individuals is a serious problem for many developing countries. Although the quantification of offshore
New Research on the role of tax havens
In recent years, the literature has brought forward interesting insights and stimulating new research activities, but many of the central
Do tax policy failures explain the state of the world?
Across the world, tax effort has been increasingly based on regressive consumption and payroll taxes, which depress consumption and
Understanding the Tax Man: How to improve public revenues in Sri Lanka
In November of last year I visited Colombo, Sri Lanka, for a conference on tax and development. It was organised
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