Researchers have written hundreds of papers on the causes and consequences of official foreign aid, while paying almost no attention to private overseas giving, by individuals, universities, foundations, and corporations. Yet private giving is significant - some $15.5 billion/year, compared to...

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy encompasses a so-called GloBE (Global Base Erosion) or Pillar 2 proposal, consisting in a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation in all...

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Experience shows that there is often ample room for more effective and efficient use of investment tax incentives in low-income countries. Tax incentives generally rank low in investment climate surveys in low-income countries, and there are many examples in which they are reported to be...