Tax, Governance and Development

Authors

Max Everest-Phillips

Synopsis

This Discussion Paper outlines why taxation matters to Commonwealth developing countries not simply for raising revenues to pay for development, but as a means of shaping the governance context that influences that development. In seeking to reduce poverty, promote growth and improve governance, the Commonwealth must pay more attention not just to how much revenue is raised through taxation or how it is spent, but how taxes are raised. The paper concludes with ideas on how to promote tax reforms that improve governance.

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Published

30 July 2011

Online ISSN

2310-2322