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International tax avoidance and developmentCorporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress...
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax...
Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the...
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990–2019. The empirical evidence is based on three empirical strategies...