Showing 1-12 of 19 blogs
December 2018
Blog
by Mick Moore, Odd-Helge Fjeldstad & Wilson Prichard

Over the past decade, international attention has increasingly focused on the potential contribution of taxation to improved development outcomes. In our recent book, Taxing Africa: Coercion, Reform and Development, we offer an overview of these issues and challenges in Africa.  A major objective of the book is to highlight major political questions about taxation in Africa,…

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July 2018
Blog
by Mick Moore & Wilson Prichard

Nancy Lee from the Centre for Global Development (CGD) recently published a piece arguing for a “surge in support” for domestic revenue mobilisation in low income countries and a major shift in how donor support for domestic revenue mobilisation is organised. It is an intriguing proposal, but one which is also likely to face very…

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January 2018
Blog
by Mick Moore

In the past two decades, the debate on international taxation has changed considerably. While the system is still biased against the governments of developing countries, the politics have moved in their favour. If they are able to organise and work collectively, they have scope to make the international tax system less unfair. The system for…

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June 2016
Blog
by Mick Moore

Sri Lankans sometimes like to claim perverse records for their country. You will likely have heard the proud assertion that ‘Sri Lanka has the highest suicide rate in the world’. Fortunately, that is not true. But here is a genuine perverse record, of which few people are aware: Sri Lanka holds the world record for…

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January 2016
Blog
by Mick Moore

On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD to reduce tax avoidance by transnational corporations, the BEPS (Base Erosion and Profit Shifting) recommendations. This major initiative has been somewhat sidelined by media hype around Google tax payments. Have OECD governments missed the opportunity for more substantial…

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September 2015
Blog
by Mick Moore

What are property taxes? Broadly, they are taxes on the ownership, occupation or legal transfer of land and buildings. They take many forms, and go under many different names. The most familiar are regular annual charges payable by the owners or occupiers of urban residential or commercial premises. In Britain we call this the Council Tax….

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April 2015
Blog
by Mick Moore, Nancy Birdsall, Nora Lustig, Odd-Helge Fjeldstad, Richard Bird, Richard Manning & Wilson Prichard

There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa on 13-16th July. For the first time, domestic resource mobilization is more prominent than international aid. The emphasis is on the ways in which the governments of developing countries can raise and leverage more financial resources for development….

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January 2015
Blog
by Mick Moore & Nara Monkam

  New publication by Nara Monkam and Mick Moore The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or foreign aid to fund budgets. While the potential contribution that better domestic resource mobilisation could make to national finances has received…

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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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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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July 2013
Blog
by Mick Moore

Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find some numbers that throw some light on the question. In particular, for the countries of the OECD and now for Latin America we have relatively good data on the money consumed by tax agencies relative…

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May 2013
Blog
by Mick Moore

  Never has there been such extensive popular and political interest in tax reform. Never have so many governments declared that they intend to change the global tax system and ensure that transnational corporations pay their fair share. Never have arcane issues like ‘transfer mispricing’ received so much media coverage. And never have there been…

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