Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation
Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.
This ODI report was originally published on odi.org on 30th September 2022
Inequality is one of the global challenges of our times. This phenomenon is increasingly cross-border in nature and suffers from a lack of data.
On 11th August 2022, Lucie Gadenne gave a keynote lecture on "Public finance in developing countries" at the International Institute for Public Finance Annual Congress 2022.
A new ODI report discusses some of the ways in which digitalisation is revolutionising property
Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.
Dániel Prinz, Senior Research Economist and Country Programme Manager for Ethiopia at the IFS and TaxDev, was awarded an Honourable Mention by the 2022 John Heinz Dissertation Award.
This working paper is part of a TaxD