Ideas to action: independent research for global prosperity
Search
Filters:
Experts
Facet Toggle
Topics
Facet Toggle
Content Type
Facet Toggle
Publication Type
Facet Toggle
Time Frame
Facet Toggle
Blog Post
January 22, 2020
While sub-Saharan African (SSA) countries have made some progress in collecting more taxes domestically in the last 20 years, international tax issues remain a significant concern for these and other developing countries, reflecting aggressive tax planning by multinational enterprises (MNEs) and the...
POLICY PAPERS
January 22, 2020
International tax issues are a concern for both developed and developing countries, with evidence of aggressive tax planning by multinational enterprises (MNEs). MNEs are able to exploit weaknesses in the design of the international tax framework to reduce their tax liabilities.
POLICY PAPERS
January 21, 2020
Senegal’s recent economic performance is impressive. For the first time, Senegal has achieved a GDP growth rate of more than 6 percent for three consecutive years (2015–2017), and per capita GDP has increased at an annual average of 4.1 percent. In parallel, progress in fiscal revenues has been reco...
POLICY PAPERS
January 13, 2020
The paper provides a comprehensive overview of issues relevant to using health taxes to raise revenues in low-income countries. The paper argues that in low-income countries, health taxes can raise enough revenue to make them worthwhile and that health taxes may be better candidates for mobilizing d...
POLICY PAPERS
December 11, 2019
This case study assesses whether Zambia’s tax and fiscal policies have been impeded by political and technical constraints. Tax policy is a deliberate—yet intricate—process requiring not just well-measured choices, but also stability. Zambia has undertaken several tax reforms that ...