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Is the International Tax System Fit for Purpose, Especially for Developing Countries?

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  • Picciotto, Sol

Abstract

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13, by Sol Picciotto. The brief is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.

Suggested Citation

  • Picciotto, Sol, 2014. "Is the International Tax System Fit for Purpose, Especially for Developing Countries?," Working Papers 12793, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:12793
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12793
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    Keywords

    Development Policy; Economic Development; Governance;
    All these keywords.

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