Working Paper
Tax Policy Reforms in Nigeria
Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is...
Blog
Tax havens - What is the nature of the beast?
by
Kuutti Koski
October 2018
International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And...
Working Paper
Revenue Potential of the Currency Transaction Tax for Development Finance
The paper assesses the potential of currency transaction taxes (CTT, widely known as the Tobin tax), to raise revenue for global development. Though Tobin proposed and others assessed CTTs in terms of reducing exchange rate volatility and improving...