Add to ORKGA brief review of the literature, informed by comments from a range of tax specialists, suggests four principal groups of reasons why tax systems do not yield higher revenues in many developing countries: (1) Internal political factors (2) Administrative constraints (3) External political factors: multinational companies and other investors (4) The structure of developing country economies However, the issues involved are complex, and simple and direct answers do not exist. Professor (Emeritus) Richard Bird, chair of the Advisory Group of the International Centre for Tax and Development at the Institute for Development Studies, comments that “My more than 50 years of work on these matters in more than 50 countries continues to prov...
This article builds on the insights of this development research to develop a new agenda for tax inc...
This paper contributes to the existing empirical literature on the principal determinants of tax rev...
This paper will discuss the obstacles governments of developing countries face in regulating related...
A brief review of the literature, informed by comments from a range of tax specialists, suggests fo...
tax, tax administration, revenue, politicsThis paper is focused on the question: why do the governme...
In recent years, domestic revenue mobilisation in developing countries gained increasing prominence...
Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average fo...
Domestic revenue mobilisation has received growing attention in recent years. International players ...
The study reiterates the challenges of tax revenue generation in developing countries.While the adv...
Developing countries have concluded thousands of bilateral tax treaties, which restrict their ‘taxin...
Despite repeated attempts, South Asian countries have managed only limited and sporadic success in m...
Many developing countries find it difficult to raise the revenue required to provide such basic publ...
Analysis of the international network of double tax treaties reveals a large potential for tax avoid...
At a time of growing inequality and under-investment in public infrastructure, my re- search has foc...
Seb Bytyci seb-100x167argues that the ability to raise taxes is essential for transforming developin...
This article builds on the insights of this development research to develop a new agenda for tax inc...
This paper contributes to the existing empirical literature on the principal determinants of tax rev...
This paper will discuss the obstacles governments of developing countries face in regulating related...
A brief review of the literature, informed by comments from a range of tax specialists, suggests fo...
tax, tax administration, revenue, politicsThis paper is focused on the question: why do the governme...
In recent years, domestic revenue mobilisation in developing countries gained increasing prominence...
Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the average fo...
Domestic revenue mobilisation has received growing attention in recent years. International players ...
The study reiterates the challenges of tax revenue generation in developing countries.While the adv...
Developing countries have concluded thousands of bilateral tax treaties, which restrict their ‘taxin...
Despite repeated attempts, South Asian countries have managed only limited and sporadic success in m...
Many developing countries find it difficult to raise the revenue required to provide such basic publ...
Analysis of the international network of double tax treaties reveals a large potential for tax avoid...
At a time of growing inequality and under-investment in public infrastructure, my re- search has foc...
Seb Bytyci seb-100x167argues that the ability to raise taxes is essential for transforming developin...
This article builds on the insights of this development research to develop a new agenda for tax inc...
This paper contributes to the existing empirical literature on the principal determinants of tax rev...
This paper will discuss the obstacles governments of developing countries face in regulating related...