taxes

More from the Series

Blog Post
Enhancing Domestic Resource Mobilization: What are the Real Obstacles?
April 30, 2019
At the Center for Global Development, we recently initiated a project to develop more effective and equitable strategies for domestic resource mobilization in low-income countries in sub-Saharan Africa (SSA). The impetus for the project is the Addis Ababa Action Agenda for financing d...
Blog Post
New High-Level Report Calls for Higher Taxes on Tobacco, Alcohol, and Sugary Beverages to Prevent Millions of Deaths
April 10, 2019
The Task Force on Fiscal Policy for Health, co-chaired by Michael Bloomberg and Lawrence Summers just launched a report calling on governments to substantially raise taxes on tobacco, alcohol, and sugary beverages. Such policies could avert an estimated 50 million premature deaths while raising...
Blog Post
Exaggerating Multinational Tax Avoidance Does Not Help Africa
Maya Forstater
March 01, 2019
Matti Kohonen of Christian Aid holds out the enticing prospect that African countries could collect an additional 1.5 percent of gross domestic product in tax if only big multinationals would stop dodging. The problem is that this estimate is (still) based on wishful thinking. Multinationa...
Blog Post
A New Standard for Country-by-Country Reporting on Tax?
Maya Forstater
February 19, 2019
The vexed question of whether country-by-country (CBC) reports on multinational companies’ tax affairs should be put into the public domain has been a sticking point in debates on responsible tax practice for years. 
CGD NOTES
Reading the Missing Profits of Nations
Maya Forstater
November 16, 2018
“The Missing Profits of Nations,” by Thomas Tørsløv, Ludvig Wier, and Gabriel Zucman is a recent high-profile study seeking to assess profit shifting by multinational corporations. Headlines such as “40 percent of multinational profits are shifted&rdquo...
POLICY PAPERS
Should Developing Countries Sign the OECD Multilateral Instrument to Address Treaty-Related Base Erosion and Profit Shifting Measures?
November 13, 2018
The Multilateral Instrument (MLI) is a groundbreaking mechanism to update the network of thousands of bilateral tax treaties that make up the international tax system. This paper argues that developing countries should sign up to the MLI, but that they can afford to take a wait-and-see approach to s...
Blog Post
Time to Pay More Attention to Tax Expenditures?
August 01, 2018
It is time that donors and technical assistance providers turn their attention to tax concessions provided by developing countries struggling to raise more taxes from domestic sources. The granting of tax concessions is not only mostly opaque and prone to corruption, but these concessions are furthe...