Blogs

January 2015
Blog
by

An excellent new study shows how reforming Governors of Lagos State, Nigeria constructed a new social contract around taxation In fifteen years, Lagos has gone from being a symbol of disorder to a widely cited example of effective African governance. The Lagos State government has succeeded in multiplying its tax revenues and using these resources to restore…

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January 2015
Blog
by Morten Jerven

  It is said that nothing in this world can be said to be certain, except death and taxes. Yet, we neither have valid vital statistics nor reliable information on taxes for many developing countries. While the importance of taxation for development is increasingly recognised, basic data on whether a country is collecting more taxes now…

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October 2014
Blog
by Kyle McNabb

The past three decades have seen sweeping changes in the means by which many developing countries collect fiscal revenues. From a heavy reliance on trade taxes in the 1980’s, many low and middle-income countries, with guidance and support from the IMF, have seen their tax mixes change toward a greater reliance on consumption taxes such…

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October 2014
Blog
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  Big data has been creeping in all aspects of our lives. There is now an unimaginably vast amount of data, and it is rapidly growing by the day. Sadly, there is surprisingly little data – especially accurate data – on how much money governments raise from taxes, and from where they raise the money. This is…

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October 2014
Blog
by Tom Goodfellow

It is well-established that urban property tax is among the most underutilised revenue sources in Africa. Many cities across the continent are economically booming today, with construction sectors driving economic growth and international investment in property rising. More often than not, however, this is happening in the absence of effective property taxation. This is not only a…

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October 2014
Blog
by Kyle McNabb

  I recently had the privilege of attending the launch of the ICTD Government Revenue Dataset (GRD) in Washington DC. Having had early access to this data for some time now, I feel well placed to shed some light on why researchers should sit up and take notice of this exciting endeavor.    The ICTD (GRD) offers…

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September 2014
Blog
by Maya Forstater

Taxation is important for development, not only because taxes provide the revenues to fund public services and infrastructure, but because they are a critical accountability link between governments and citizens. Regular headlines and report findings tell us that a major problem keeping poor countries poor is that large corporations use clever techniques to avoid paying…

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July 2014
Blog
by Mick Moore

  The Tax Justice Network has just published a report that starts from the assertion that the OECD and the G20 have been engaged in a ‘marketing campaign’ to ‘discredit and discourage’ the participation of developing countries in a new system of automatic information exchange for tax purposes being established by the OECD and the G20.[1] The…

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July 2014
Blog
by Krishen Mehta

  Krishen Mehta, a Senior Adviser to TJN, has written a short document with ten pointers offering ways that developing countries can take control over their tax destinies. We reproduce his article below: Introduction: The question of how developing countries get a fair deal on tax justice is an important and sensitive one. It goes to the heart…

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June 2014
Blog
by Isabel de la Peña

  In this world nothing can be said to be certain, except death and taxes – Benjamin Franklin, 1789 [1]   Globalisation has made Benjamin Franklin’s famous assertion somewhat relative. Transnational Corporations (TNCs) operating in the global economy have a wide range of possibilities to avoid their responsibility to pay taxes. Recently, TNCs across different sectors have been involved…

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February 2014
Blog
by Mick Moore

  India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times, for one, is in no doubt that India is scaring off foreign investors, and that it is making a mistake. A recent editorial had the unambiguous title: India’s tax laws are deterring investors. The immediate trigger…

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