Showing 1 - 12 of 12 publications
May 2021

Imposing Standards: The North-South Dimension to Global Tax Politics

by Martin Hearson

In Imposing Standards: The North-South Dimension to Global Tax Politics, ICTD Research Fellow Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits…

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How Can Governments of Low-Income Countries Collect More Tax Revenue?

by Mick Moore & Wilson Prichard

In this chapter, Moore and Prichard provide two different kinds of answers to the question of how governments of developing countries can increase tax revenues. First, they discuss seven potential revenue sources that governments of developing countries tend to use less than they should. Mining, tobacco and alcohol, the incomes and wealth of rich people,…

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February 2019

Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility

by Michael C. Durst

The world’s lower-income countries face an urgent need for public revenue to build social and economic infrastructure. These countries, however, face a dilemma in seeking to tax the income of multinational companies operating within their borders. On the one hand, because lower-income countries face substantial limitations on their ability to raise revenue from broad-based taxes…

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June 2018

Chapter 13: Taxation and Development

by Mick Moore

In The Oxford Handbook of the Politics of Development, two of America’s leading political scientists on the issue, Carol Lancaster and Nicolas van de Walle, have assembled an international cast of leading scholars to craft a broad, state-of-the-art work on this vitally important topic. Chapter 13, written by Mick Moore, explores the impact of taxation on politics…

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Taxing Africa: Coercion, Reform and Development

by Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad

Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. The book offers a fascinating insight into the key issues facing policy makers, tax collectors, civil society activists and donors working to increase revenues to finance sustainable development in Africa. From the colonial roots of taxation on…

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February 2017

Taxing Multinational Enterprises as Unitary Firms

by Sol Picciotto ed.Sol Picciotto

The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities. This creates a perverse incentive for multinationals to create ever more…

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February 2017

Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

by Tasha Fairfield

Inequality and taxation are fundamental problems of modern times. How and when can democracies tax economic elites? This book develops a theoretical framework that refines and integrates the classic concepts of business’s instrumental (political) power and structural (investment) power to explain the scope and fate of tax initiatives targeting economic elites in Latin America after…

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October 2015

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

by Wilson Prichard

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the…

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June 2018

Essay: When the Terrain does not fit the Map: Local government Taxation in Africa

by Odd-Helge Fjeldstad

In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public Administration in Africa: Essays in Honour of Ole Therkildsen’ seeks to dig below the surface and do justice to the complexity of the politics…

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January 2014

Capital flight from Africa – with a little help from the banks

by Odd-Helge, Fjeldstad & Kari K. Heggstad

Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that subsidiaries of the world’s major banks have been heavily involved in facilitating capital flight and money laundering. Banks and financial institutions therefore are an important…

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April 2013

Foreign Advice and Tax Policy in Developing Countries

by Richard M Bird

Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not the short-term political game in which policy decisions are made. The right game for them is instead the long-term one of building up the institutional capacity…

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January 2008

Taxation and State-Building in Developing Countries: Capacity and Consent

by Deborah Brautigam, Odd-Helge Fjeldstad & Mick Moore (eds.)

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness,…

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