taxes

More from the Series

Blog Post
The World Bank’s Uncivil War on Corporate Tax
Charles Kenny
and
Justin Sandefur
January 28, 2020
A broad array of international actors agrees that many developing countries desperately need to collect more tax revenue. But one part of the World Bank is pushing in the other direction.
Blog Post
Sub-Saharan Africa and International Taxation: Time for Unilateral Action?
Sanjeev Gupta
and
Peter Mullins
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
International Taxation and Developing Countries
Peter Mullins
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
Sugar, Rum, and Tobacco: Domestic Resource Mobilization for Low-Income Countries through Excise Taxes
William D. Savedoff
and
Ruth Lopert
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...
Blog Post
Scope for a Grand Bargain to Reduce Tax Exemptions?
Sanjeev Gupta
January 07, 2020
The international community is continuously exhorting developing countries, particularly the low-income ones, to mobilize more revenues domestically, but could reducing tax concessions provide a "grand bargain" for developing countries?
Blog Post
Bolivia’s Antipoverty Successes Are Going to Face Funding Challenges Thanks to Falling Gas Prices
Kyle Navis
November 15, 2019
Bolivia has reduced poverty substantially over the past decade by taxing hydrocarbons to fund a generous social safety net, but low gas prices and export demand loom large.
CGD NOTES
Taxing “Bads”: An Overview of Research Initiatives
Ruth Lopert
November 12, 2019
This note outlines the organizations and research initiatives currently addressing taxation of tobacco, alcohol, and sugar-sweetened beverages—the “bads”—to help navigate the landscape of existing research and identify gaps and opportunities for further work.