Title:
Taxation and financing for development
Authors:
Kokke, M.
,
Weyzig, F.
Editor:
Turner, J.
Place:
Amsterdam
Publisher:
SOMO
Year:
2008
Series Title:
SOMO Paper
Serial number:
October
PAGE:
15
ISBN:
978-90-71284-29-8
Language:
eng
Subject:
Economic Development and Trade
Keywords:
finance
,
development policy
Abstract:
Domestic tax revenues are an essential source of financing for development. However, compared to other key development financing topics such as trade, aid, and debt, taxation has only received limited attention so far. This paper describes some of the main problems that undermine direct tax revenues in developing countries, with a focus on tax evasion and aggressive tax avoidance by multinational corporations (MNCs).
Organization:
SOMO - Centre for Research on Multinational Corporations
Category:
Research
Right:
© 2008 SOMO This document is licensed under the Creative Commons Attribution-NonCommercial-NoDerivateWorks 2.5 License
Document type:
Report
File:
128580.pdf