Cookies on oxfam

We use cookies to ensure that you have the best experience on our website. If you continue browsing, we’ll assume that you are happy to receive all our cookies. You can change your cookie settings at any time. Find out more Accept

Owning Development: Taxation to fight poverty

Owning Development: Taxation to fight poverty
88 pages

Itriago, Deborah

Publication date
26 Sep 2011


Oxfam International

Research report

[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.