ICTD Blogs

Commentary and discussion about taxation and development from international experts.

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 tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and...
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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 Erosion and Profit Shifting (BEPS) process is increasingly seen as unlikely to deliver on the ambition of its one stated...
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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 and Enforce Tobacco Excises?” I don’t blame you for missing it—it came out 5 days before the US election. I...
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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 economy recently slipped into recession, according to data from the National Bureau of Statistics. One notable factor for this is the...
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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 a dilemma. It’s a tug-of-war between tradition, as represented by a preference for royalties that are based on the gross...
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