Journal Article

Taxation policy and development

  • Cobham A
OCGG Economy Analysis (2005) 2 1-23
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Abstract

Taxation has been neglected in development discussions, allowing mistakes such as the failure to ensure revenue stability during trade liberalisation. Countries exhibit different priorities among revenue creation, redistribution and representation, seriously undermining the value of the limited consensus view.

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APA

Cobham, A. (2005). Taxation policy and development. OCGG Economy Analysis, 2, 1–23. Retrieved from http://www.taxjustice.net/cms/upload/pdf/OCGG_-_Alex_Cobham_-_Taxation_Policy_and_Development.pdf

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