• Corpus ID: 11499002

Working Paper Number 129 Tax evasion, tax avoidance and development finance

  title={Working Paper Number 129 Tax evasion, tax avoidance and development finance},
  author={Alex Cobham},
Domestic revenue mobilisation is key to sustainable development finance ‐ only self-sufficiency will allow the development of fully-functioning states with flourishing systems of political representation and economies reflecting societies’ expressed preferences in regard to, for example, inequality. Tax evasion and tax avoidance are important insofar as they affect both the volume and nature of government finances. This paper estimates the total cost to developing countries of these leakages as… 
International Tax Cooperation and Innovative Development Finance Depar t ment of Economic & Social Af f air s
Effective income and wealth taxation is a central development cooperation issue because taxation of foreign companies and their own residents’ overseas assets remain problematic for developing
From Monterrey to Doha: Taxation and Financing for Development
Ill-conceived tax policies cost developing countries vast sums of public revenue, but this issue has received relatively little attention within the Financing for Development (FfD) process of the
International Tax Cooperation and Innovative Development Finance
For low and middle income developing countries globalization means that effective taxation has become an issue of international development cooperation rather than simply one of domestic economic
The International Crisis of Income Taxation: Combating Tax Havens, Capital Flight and Corruption.
For over a century, the income tax has been the mainstay of the modern fiscal state, and has underpinned a massive growth in collective spending, especially after it became a mass tax in developed
Globalization and the Precarious State of Public Finance in Nigeria
As globalization eviscerates national borders, governments in both developed and developing countries are discovering that their tax base is eroding, especially their ability to tax the proceeds and
Fiscal policy in Chile: Hindering sustainable development by favoring myopic growth
We show that the tax system in Chile is insufficient, inefficient and inequitable. Insufficient because it does not yield enough revenues for the state to promote human capital development and to
Tax evasion, social norms, and economic growth
This paper proposes a theoretical model to account for the most relevant micro- and macroeconomic empirical facts in the tax evasion literature. To do so, we integrate tax morale into a dynamic
Donors, Aid and Taxation in Developing Countries: An Overview
We are pleased to present the fourth in our new publication series, ICTD Research in Brief -- two-page summaries of our working papers edited to capture the main policy messages and aimed at policy
Corporation as a Vehicle of Tax Planning: Emerging Scenario
The current system of international taxation, based upon residence-based taxation, sourcebased taxation and separate entity accounting, has been found inadequate and outdated, even amounting to
Tax Avoidance and Earning Management in Pakistan
Tax avoidance and evasion are major problems in Pakistan. The study attempts to provide information to investors and regulatory authorities of Pakistan about tax avoidance and its consequences. Book


Taxation Policy and Development
Taxation has been neglected in development discussions, allowing mistakes such as the failure to ensure revenue stability during trade liberalisation. Countries exhibit different priorities among
Value-Added Taxes in Developing and Transitional Countries: Lessons and Questions (2005)
The value-added tax has, in recent decades, become the most important single tax in most developing and transitional economies. This paper reviews some problems that have emerged as important as more
Mexico: An Evaluation of the Main Features of the Tax System
Mexico's tax system is a paradox. The tax policy and tax administration reforms of the late 1980s and early 1990s delivered a tax structure that is in many ways comparable, if not superior, to that
Aid instability as a measure of uncertainty and the positive impact of aid on growth
This article contributes to the literature on aid and economic growth. We posit that uncertainty, measured as the instability of aid receipts, will influence the relationship between aid and
Does Taxation Lead to Representation?
  • M. Ross
  • Political Science
    British Journal of Political Science
  • 2004
Does their need for greater tax revenue force governments to democratize? Most research on contemporary democratization says little about the effects of taxation. Yet there are good reasons to
Foreign Aid And The Business Cycle
In this paper, we document some key business cycle properties of foreign aid flows to developing countries. We identify two striking empirical regularities. First, aid flows are highly volatile over
Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments
This paper provides a largely nontechnical survey of concepts and issues related to the reform of the personal income tax, covering both base and rate aspects of the tax, as well as fundamental