There is a wide range of reference material available on Revenue Policy and Administration. The following materials are intended to provide information to support community discussion. Documents will be added to this section as required.
Tax and Development (General)
Institutional Elements of Tax Design and Reform, World Bank.
Taxation and Development, World Bank.
Supporting the Development of More Effective Taxation Systems – A report to the G20 Development Working Group.
State-Building Taxation for Developing Countries: Principles for Reform, Development Policy Review, 2010, 28 (1): 75-96.
Taxation and Development—Again, Fiscal Affairs Department, International Monetary Fund.
Corporate & International Taxation
Taxing Business, World Bank.
Local Government and Taxation
Taxation and Decentralization, World Bank.
Non Tax Revenues
Personal Income Tax
The Personal Income Tax, World Bank.
Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries.
Small Business Taxation
Does It Pay Firms to Register for Taxes? The Impact of Formality on Firm Profitability, World Bank.
Small Business Taxation: Reform to Encourage Formality and Firm Growth, World Bank.
Tax Administration
Smart Tax Administration, World Bank.
Tax Administrations and Small and Medium Enterprises (SMEs) in Developing Countries, World Bank.
Tax Havens and Offshore Financial Industry
Harmful Tax Competition: An Emerging Global Issue.
Tax Effects on Foreign Direct Investment – No. 17, Recent Evidence and Policy Analysis.
Addressing the Tax Challenges of the Digital Economy, OECD.
Role of Offshore Financial Center Institutions in Vanuatu, University of South Pacific.
The Tax Haven Industry of Vanuatu: The Costs and the Benefits of the Industry, University of South Pacific.
Tax Incentives
Providing Incentives for Investment: Advice for policymakers in developing countries, World Bank.
Empirical Evidence on the Effects of Tax Incentives, , Fiscal Affairs Department, International Monetary Fund.
Income Tax Incentives, in Tax Law Design and Drafting, International Monetary Fund.
Taxation of Investment and Capital Gains
Taxation of Investment Income and Capital Gains, International Bureau of Fiscal Documentation (IBFD).
General
IMF Country Report No, 15,149, June 2015.