International Monetary Fund

‘Spillover analysis’ as a frame of reference for tax and development policy

Last year, when Parliament’s International Development Committee was conducting an inquiry into tax and development, ActionAid (where I worked) was calling on the government to assess the impact of changes to the UK’s Controlled Foreign Companies (CFC) rules on developing countries. At the time, we were citing a report from the IMF, World Bank, OECD… Continue reading ‘Spillover analysis’ as a frame of reference for tax and development policy