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9 resources

Showing 1 - 9. Show all results

Use and abuse of tax breaks: how tax incentives become harmful

Tax incentives widespread, but ineffective for developmet. How do they become harmful, and what can be done to stop their abuse?

Getting to good – towards responsible corporate tax behaviour

This discussion paper looks at how companies can go beyond legal tax compliance, resulting in gains for developing countries. 

Signposts to Copenhagen 6: integrating adaptation

Signposts to Copenhagen 6: integrating adaptation

Impuestos a hombres y mujeres: Por qué el enfoque de género es crucial para un régimen fiscal justo

Este trabajo tiene como objetivo estimular el debate y ofrecer orientación a los que intentan hacer un analisis de genero en su sistema fiscal. (Gender analysis of tax system in Spanish.)

Taxing men and women: why gender crucial for fair tax system (Spanish)

Taxing men and women: why gender crucial for fair tax system (Spanish)

Losing out: Sierra Leone's massive revenue losses from tax incentives 

The first attempt in Sierra Leone to analyse the government's 'tax expenditure', showing these revenue losses are extremely large.

Revised London Mining agreement (2012)

Mining agreement between Sierra Leone and UK-based company contains provisions undermining legislation to ensure country benefits from mineral wealth.

Sierra Leone at crossroads: seizing chance to benefit from mining

This report details how Sierra Leone earned only $9-10m from the mining of mineral exports of $179m.

Can tax challenge bad governance? 

Argues that while there are no rules about what sort of tax system is best for governance, there are clear policy implications for donors and NGOs.