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Taxation

Financing for development by taxing globalisation
Businessmen
Q. Shen / Panos Pictures
Global problems require bold solutions and the Currency Transaction Tax is one such idea. It proposes a small levy on foreign exchange transactions and uses the money raised to finance development projects. The idea is that of taxing the benefits of globalisation.

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Tax evasion practices by multinationals
( Christian Aid , 2008)
This report discusses the global taxation system that allows corporates to avoid their responsibilities while condemning the poorest to stunted development, even premature death. It argues that tax av...
The need to revise taxes on high gasoline consumption vehicles in Kenya
( J. M. Mutua;M. Borjesson;T. Sterner / Norwegian University of Life Sciences , 2009)
This paper estimates distributional effects of fuel taxes in Kenya and comments on fuel tax regime for developing countries that are experiencing unprecedented vehicular growth.  The choice of tr...
Do private agents outperform local councils in revenue collection?
( O-H. Fjeldstad (ed);L. Katera (ed);E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania , 2009)
Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This paper examines how systems of privatized tax collectio...
Citizens' perceptions of tax compliance in Tanzania
( O-H. Fjeldstad (ed);L. Katera (ed);E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania , 2009)
This paper examines the public’s perception of tax compliance in Tanzania, and the consequent implications for policy design. Using citizens' surveys, it evaluates changes in factors impacting o...
Korea’s immediate challenge is to improve its tax system and tax administration to sustain economic growth
( R.S. Jones / Organisation for Economic Co-operation and Development , 2009)
Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector.However, it is likely to continue rising with rapid population ageing and the development of a social safet...

Fiscal equity: how to reduce horizontal inequality through taxation and spending

( F. Stewart;G. Brown;A. Cobham / Centre for Research on Inequality, Human Security and Ethnicity, CRISE, Oxford University , 2009)

While horizontal inequality, or inequality between groups of people, is increasingly recognised as an impediment to long-term poverty reduction in multi-ethnic societies, there is less clarity stil...

Factors impeding enhanced tax revenues from extractive sectors for sub- saharan governments
( M. Stürmer (ed);J. Karlsson / Deutsches Institut für Entwicklungspolitik / German Development Institute (GDI) , 2008)
The extractive sector is a major source of domestic revenue for sub-Saharan African countries that can help in achieving  the Millennium Development Goals. This paper examines the factors hinderi...
Bolivia's successful anti-corruption strategy in tax administration
( J.C. Zuleta / U4 Anti-Corruption Resource Centre , 2009)
This brief summarises how improved inspection control contributed to reducing corruption in Bolivia’s National Tax Service and stemmed the loss of public funds. ...
Taxation is a crucial source of sustainable, predictable, and long-term development finance
( ActionAid International , 2008)
The predicted fall in growth for developing countries is equivalent to a loss of $414 billion. Rich countries have introduced all kinds of fiscal measures to spend their way out of the recession and a...
Mongolia’s previously sound system of mining property rights undermined by the imposition of a Windfall Profit Tax (WPT)
( World Growth , 2008)
The state great hural passed the 1997 minerals law to regulate mining as part of Mongolia’s transition to a market economy. In 2006 the state great hural amended the 1997 law and added a new tax...
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