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From Monterrey to Doha: Taxation and Financing for Development


  • Dries Lesage
  • David McNair
  • Mattias Vermeiren


Ill-conceived tax policies cost developing countries vast sums of public revenue, but this issue has received relatively little attention within the Financing for Development (FfD) process of the United Nations. The outcome documents of the FfD conferences in Monterrey (2002) and Doha (2008) largely neglect globalisation-related tax issues such as under-taxation of multinationals and capital flight to tax havens. This article analyses how this topic has been marginalised by powerful interests, ideas and institutional factors, but it also shows how a growing coalition of governments, international organisations and NGOs has recently succeeded in raising the issue much higher up the international agenda. Copyright (c) The Authors 2010. Journal compilation (c) 2010 Overseas Development Institute..

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  • Dries Lesage & David McNair & Mattias Vermeiren, 2010. "From Monterrey to Doha: Taxation and Financing for Development," Development Policy Review, Overseas Development Institute, vol. 28(2), pages 155-172, March.
  • Handle: RePEc:bla:devpol:v:28:y:2010:i:2:p:155-172

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    References listed on IDEAS

    1. Blandford, David & Orden, David, 2008. "United States: Shadow WTO Agricultural Domestic Support Notifications," IFPRI discussion papers 821, International Food Policy Research Institute (IFPRI).
    2. Frances Cleaver, 1999. "Paradoxes of participation: questioning participatory approaches to development," Journal of International Development, John Wiley & Sons, Ltd., vol. 11(4), pages 597-612.
    3. World Bank, 2003. "Reaching the Rural Poor : A Renewed Strategy for Rural Development," World Bank Publications, The World Bank, number 14084.
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