Although lower-income countries are working hard to tax multinational companies and wealthy individuals more effectively, they face an uphill struggle. Can we redesign international tax standards to make them simpler and fairer?
Tax Administration and Compliance
Tax administrators in low-income countries have a difficult job. How can they ensure that all taxpayers are treated fairly and equitably? And how can they promote trust that revenue is used in beneficial ways for taxpayers and their communities?
Tax and Governance
Political scientists have suggested that increased taxation can spur more accountable governance. Will raising taxes also lead to more accountable governance in developing countries today?
Tax and Informality
About half of the global labour force operates within the informal economy. It’s commonly assumed they don’t pay any taxes - but this is a misconception. Households and businesses in low-income countries also often contribute substantially to financing public goods and services through informal taxation.
Tax and Gender
Do tax systems affect women and men differently? Focusing only on formal tax policies misses much of the story of gender inequity and taxation. So, how can policies then be designed and implemented to advance gender equity, taking everyday realities into account?