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    Will Changes to the international Tax System Benefit Low-income Countries?

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    Date
    2014-01-20
    Author
    Moore, Mick
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    Abstract
    In recent months tax has climbed up the political agenda in ways that would have been unthinkable only a couple of years ago. Creating a fairer international tax system was a central ambition of both the Lough Erne declaration and the Leaders Declaration that came out of the respective G8 and G20 meetings in 2013. Yet several questions remain about how this rhetoric will be translated into reality. Does the political will exist to drive through these proposed changes? Do poorer nations have the resources and capacity to benefit from these initiatives? What more can low-income countries (LICs) do themselves to create national tax systems that are more efficient, effective and fair?
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    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/3359
    Is part of series
    IDS Rapid Response Briefing;6
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    Institute of Development Studies
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    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
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    • IDS Research [1521]

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