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Owning Development: Taxation to fight poverty

88 pages

[This paper was previously published under the title Progressive Taxation: Towards fair tax policies.] In order to be able to find enough resources to ensure public services, such as education and health for all, poor countries need to raise more tax, and raise tax in ways that are progressive and fair. Tax policy in developing countries has been heavily influenced by the IMF and national elites. This has had a negative impact in many cases, with a focus on indirect regressive taxation like VAT, and extensive tax incentives for companies. There is an urgent need for poor country governments to achieve an increase in progressive and redistributive taxes.