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This study analyses domestic revenue mobilisation in developing countries, which is an essential component of financing for development. It discusses the role of corporate tax revenues and challenges for the taxation of multinational firms in developing countries, with a focus on effects of Dutch corporate tax policy and Dutch tax treaties. The study concludes that for some developing countries these effects are negative and material.
English, , 1,478kb
This one of seven studies is carried out in the context of an extensive evaluation of the impacts of capacity development activities financed through Dutch development organizations.
English, , 451kb
Evaluation of the Dutch ‘Governance and Human Rights Programme’ in Guatemala 1997 - 2003