This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries.
Kyle McNabb recently participated in regional workshops in Lagos and
Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.
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
The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.
Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.
In May 2022 the Government of Rwanda published its tax expenditure report for 2020/21.
