Taxation and Financing for Development
Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion and aggressive tax avoidance by multinational corporations (MNCs).
Download: Taxation-and-Financing-for-Development (pdf, 214.60 KB)
Download: French version – Fiscalité et financement du développement (pdf, 276.45 KB)
Download: Spanish version – Impuestos y financión para el desarrollo (pdf, 259.80 KB)