External publications

Tax-free poverty reduction?

Keijzer, Niels / Timo Casjen Mahn
External Publications (2014)

Published on The Broker 18 April 2014

Volltext/Document

Global efforts to counter tax avoidance by multinational companies call for a rethink of policies on the taxation of aid workers and development projects. While international taxation policy and practice are becoming an increasingly important subject for development research and advocacy, development cooperation itself has to date not been the object of such analysis. Existing taxation practices in development cooperation in fact go against most of the recommendations for reforming international tax legislation and practices, and need to be reconsidered as part of ongoing efforts to improve aid and development effectiveness.