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At its best, tax is our social superpower: the most effective and important channel of development finance. But international pressures and global governance failures provide a major obstacle, giving rise to global tax losses estimated at nearly half a trillion dollars a year and felt most intensely by lower-income countries. This chapter addresses the important role of tax, the nature of the international obstacles, and the policies—both national and international—that can underpin long-term, sustainable development, including in the context of the climate crisis.

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Tax Policies for Development

  • 章节

  • 发表日期：

    2025年

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  • Alex Cobham,
  • Rachel Etter-Phoya,
  • Moran Harari,
  • Florencia Lorenzo,
  • Franziska Mager

摘要

At its best, tax is our social superpower: the most effective and important channel of development finance. But international pressures and global governance failures provide a major obstacle, giving rise to global tax losses estimated at nearly half a trillion dollars a year and felt most intensely by lower-income countries. This chapter addresses the important role of tax, the nature of the international obstacles, and the policies—both national and international—that can underpin long-term, sustainable development, including in the context of the climate crisis.