tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural … endowments, political economy, social structure and history, and the interplay between politics and tax revenues. These are … placed fiscal policy, and tax policy and revenue mobilization in particular, at the centre of national and international …

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which … to the literature in terms of its geographic scope, multi-dimensional shifting patterns, the use of effective tax rates … systematic tax-motivated profit-shifting out of developing countries. Nor do affiliates in better credit-rated, less corrupt …

development. This may explain why many developing countries opt for low corporate tax rates in spite of urgent revenue needs and … severe constraints on the use of other tax bases. …

The adoption of the value-added tax has arguably been one of the most important tax policy measures worldwide, but is … revenue, others claim that it is also a regressive tax, contributing to increased inequality within the developing world …