Recent decades have witnessed important progress in strengthening tax systems in
developing countries. Yet many areas of reform have remained stubbornly resistant to major …

This paper presents a conceptual framework for developing more effective approaches to
tax reform and compliance. The framework proposes that by combining complementary …

La ley del más rico: Gravar la riqueza extrema para acabar con la desigualdad Page 1 La ley
del más rico Gravar la riqueza extrema para acabar con la desigualdad International Page 2 …

The concept of 'formalisation'has been ubiquitous in development discourse and
policymaking in the early twenty-first century. It has underpinned policy interventions and …

There has been a surge of interest in collective action approaches to fighting corruption. In
2003, for example, the Basel Institute on Governance established the International Centre …

Though traditionally thought of as the preserve of technical experts—lawyers, economists
and accountants—the study of taxation has recently attracted growing attention, with …

Executive summary This report provides a comprehensive and updated survey of the
available evidence on the combined impact of taxes and social spending (cash transfers …

Low-income countries are increasing their fiscal independence through the improvement of
domestic taxation systems. To continue to do so, they must ensure that these systems are …

We currently know very little about the taxation of professionals in Africa–scholarly work on
this group of taxpayers is scant. The little research that does exist is located within the …

There is a widespread perception that taxing in sub-Saharan Africa has been and remains
fraught with problems or government failure. This is not generally true. For more than a …