As we approach the half-way point for the achievement of many of the Millennium Development Goals (MDGs) the spotlight is shining ever more intently on the urgent need for new sources of revenue to pay for them. With the first international development duty launched, in the form of the...

This paper argues that, if implemented in its current form, the new Basle Capital Accord will adversely effect developing sovereigns, corporates and banks wishing to borrow in international markets. This impact will result from the major banks’ lending patterns being altered by the adoption of...

No abstract available

As we approach the half-way point for the achievement of many of the Millennium Development Goals (MDGs) the spotlight is shining ever more intently on the urgent need for new sources of revenue to pay for them. With the first international development duty launched, in the form of the...

La nueva propuesta para el acuerdo de Basilea tiene por objeto armonizar de una mejor manera los requisitos de capitalización con el riesgo real que los bancos tomen. Aquí se sostiene que las nuevas propuestas podrían aumentar significativa e inadecuadamente el costo o reducir el volumen de...

We are pleased to present the second in our new publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on...