Showing 121 - 123 of 123 publications
July 2012

Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

by Gustavo A. Flores-Macías

Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets. Revenue from these taxes, which amounted to about…

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June 2012

Environmental Taxation and Development: A Scoping Study

by Stephen Spratt

Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax revenues in many countries being half of what is common in developed economies. For some, these are distinct issues that…

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