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Measuring tax expenditures in developing countries: what is the role of the G20?

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Image: Income tax
Individual exemptions constitute expenditures

Growth enhancing policies, domestic resource mobilisation, and strengthening the budget position of governments in low and middle income countries has been a core focus of the G20’s development agenda. However, while the G20 has often focused on the taxation rules involving multi-national companies, here, Magalí Brosio considers whether more efficient and equitable expenditure policies, which individuals often use to lower their overall tax bill, could assist developing countries in strengthening their overall economic growth agendas.

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