The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our … research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on …

DST tax rate and the nature of activities to be taxed and (c) the relief from double taxation, if any, countries will …In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the … South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the …

Many developing countries have struggled with realizing sufficient revenues from property tax. However, as developing … countries experience economic growth, they are also seeing property values rising, providing a bigger tax base from which to … realize revenues. Technology has made tax administration easier and more effective and developing country governments have …