4 UNU-WIDER articles, publications, projects, experts...

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Law and legislation (Taxation)
Blog
Tax havens - What is the nature of the beast?

International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And transparency is commonly seen as the best way to tackle the issue. But is it enough?...

corporate income tax Taxation Law and legislation (Taxation)
Working Paper
Tax Policy Reforms in Nigeria

Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue...

Public administration Taxation Law and legislation (Taxation)
Book Chapter
Revenue Potential of the Tobin Tax for Development Finance: A Critical Appraisal

Part of Journal Special Issue

Economic assistance and foreign aid Globalization Public goods
Working Paper
Revenue Potential of the Currency Transaction Tax for Development Finance: A Critical Appraisal

The paper assesses the potential of currency transaction taxes (CTT, widely known as the Tobin tax), to raise revenue for global development...

Economic assistance and foreign aid Globalization Public goods
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