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Tax Structures, Economic Growth and Development

The relationship between tax structures and economic growth is investigated in this paper within a panel of developed and developing countries. In order to raise revenue, low-income countries have historically relied more heavily on internationa...

Environmental Taxation & Development: A scoping Study

Increasing environmental pressures across a range of dimensions is being faced by developing countries. Simultaneously, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax reve...

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

A retrospective analysis is offered by the author regarding his recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length...

Improving the Performance of Natural Resource Taxation in Developing Countries

This paper focuses on the administrative challenges which is posed to developing countries, as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both c...

Tax and Gender in Developing Countries: What are the Issues?

Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the des...

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