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October 2013

Environmental Taxation and Development

Stephen Spratt

This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.

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October 2013

Research in Brief

Taxation and Development: What Have We Learned from Fifty Years of Research?

Richard M. Bird

This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings. It offers reflections on the interplay between tax research and actual policy over the last fifty years in order to throw light on the processes…

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