The relationship between taxation, savings and growth is a complex one, which economists to date have only partially been able to explain. The following paper reviews empirical evidence on differences in tax systems and their operation between developed and less developed countries and the role...

The Tobin tax idea, developed during the 1970s as a tax on foreign-exchange transactions, has found its way back into the academic and policy debates, since the Copenhagen World Social Summit and the G7 Summit in early 1995 at the latest. At both events, proposals were put forward to impose a...

Attempts by the developing countries to replace the largely voluntary provision of development aid by a system that would free official resource flows from the possibility of political interference by the donors and from the need for yearly budgetary allocations have been going on for some time....

Climate crisis is becoming higher on the agenda of the decision makers of the world. A huge amount of resources have been dedicated to green projects, however far less emphasis has been put on tax policy opportunities. Carbon pricing can increase the burden of CO2 producers, but this does not...