Innovation for structural transformation in Least Developed Countries – LDC Future Forum
The second LDC Future Forum brings together policymakers, researchers and development partners to Helsinki, Finland, and online on 5–6 March 2024.
Decent work and economic growth: Achieving SDG 8
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Report: Towards peace, decent work, and greater equality
Research evidence for transforming economies, states, and societies
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Working PaperThe elasticity of taxable income
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of...
Working PaperThe effects of a risk-based approach to tax examinations
While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...
BlogEnding aid dependency: Taxation in developing countries can be improved through collaboration
Finland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the...