Journal Publications: Journal on Financing for Development
The current issue of the Journal on Financing for Development (Vol. 1 No.3) features 6 articles that focus on Taxes. The 1st article by Professor Steven A Dean draws attention to the complex pattern of formal and informal rules that govern the taxation of cross-border transactions. He argues that these historical rules divest out of the Global South a menu of taxable items, which then restrict the source countries to claim their fair share of tax.