Tax and Development

This course will explore the role of taxation in the governance and economies of emerging and developing countries. We will discuss the role of taxes in state building and explain how tax systems of emerging and developing countries evolved over time.  We will explore the challenges such countries face in pursuing the classic goals of taxation, namely justice and efficiency, and consider the impact of increasing globalization and tax competition on the ability of LDCs to promote those goals. We look at the interaction of states’ tax policies with the policies of other (developed as well as emerging and developing) countries in bilateral tax treaties and consider the dynamics of such treaty negotiations. Finally, we will consider the impact of current multilateral initiatives for global reform of the taxation of multinational enterprises, of previous recent reforms such as the OECD/G20 Base Erosion and Profit Shifting project, and of evolving international cooperation—on tax systems in developing countries. We will conclude by taking an in-depth look at Sub-Saharan countries, using these countries as a summary case study.
The course will be led by Professor Tsilly Dagan, and Professor Vicki Perry (Georgetown University) with guest speakers from various developing countries.