This is the short paper I wrote for UNDP based on my presentation last week. Tax is already the biggest source of public finance in developing countries. African governments, for example, raise over ten times more revenue through taxation than through aid. Even if only the “low hanging fruit” are addressed, the result is likely to… Continue reading Tax in the post 2015 development settlement: opportunities and challenges
Category: Tax as a development issue
Do the BRICS present a challenge to the governance of international tax?
For campaigners, journalists and academics, the more interesting answer to the title question of this post would clearly be “yes”. It’s fascinating to think that we might be living through a paradigm shift in the politics of international tax, with the OECD struggling to maintain its relevance in the face of a more and more… Continue reading Do the BRICS present a challenge to the governance of international tax?
Where should tax fit into the post-2015 development settlement?
As readers from development agencies will know, a huge and complex process is currently underway to develop a new set of global ordering principles for international development, to replace the Millenium Development Goals, which expire in 2015. Over the weekend I was happy to be able to attend a conference organised by the United Nations… Continue reading Where should tax fit into the post-2015 development settlement?
ABF’s misleading statements
I try to use this blog to stimulate debate, rather than just pumping out propaganda. I particularly enjoyed the debates that the Starbucks case provoked, with Ben Saunders‘ investigation involving more twists than The Killing. But today I’m quite annoyed, so this is probably a slightly more partisan post than normal. Day 2 of the… Continue reading ABF’s misleading statements
Associated British Foods versus ActionAid: a study in the tax avoidance debate
I was thrilled yesterday to see all the coverage of ActionAid’s report on Associated British Foods’ tax affairs in Zambia. I was involved in the early stages of the research, but a look at the full report shows that the course of the research took them a long way from our initial assumptions of what… Continue reading Associated British Foods versus ActionAid: a study in the tax avoidance debate
I am looking forward to this book coming out
Tax, Law And Development Yariv Brauner , Miranda Stewart Description ‘Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal… Continue reading I am looking forward to this book coming out
Martin Hearson 