The paper focuses on two crucial issues that hinder the fiscal sovereignty of developing countries: the reduced level of international tax cooperation, and the lack of appropriate procedures for sovereign debt crisis resolution. The low level of international tax cooperation enables a race to the bottom in tax rates among countries, tax avoidance through profit-shifting activities by companies and tax evasion by individuals and companies, based on the existence of non-cooperative jurisdictions.
Report of the Committee for Development Policy (E/2018/33, Supplement No. 13) عربي, 中文, English, Français,Русский, Español
CDP excerpts on the report by theme
Leaving no one behind
Notamment l?automatisation, la robotique, les technologies d?exploitation des ?nergies renouvelables, les v?hicules ?lectriques, la biotechnologie et l?intelligence artificielle, et contient une analyse de leurs r?percussions sur les plans ?conomique, social et environnemental offrent d?immenses possibilit?s pour la r?alisation du Programme de d?veloppement durable ? l?horizon 2030, en ce qu?elles favorisent la croissance, la prosp?rit? et la viabilit? de l?environnement.
Las tecnolog?as de vanguardia, incluidos la automatizaci?n, la rob?tica, las tecnolog?as de la energ?a renovable, los veh?culos el?ctricos, la biotecnolog?a y la inteligencia artificial, y se analizan sus efectos econ?micos, sociales y ambientales ofrecen un potencial inmenso para implementar la Agenda 2030 para el Desarrollo Sostenible, pues al utilizarlas se fomentan el crecimiento, la prosperidad y la sostenibilidad ambiental.
The paper examines whether the planned eradication of poverty to the year 2030 part of the SDG strategy is compatible with the expected trends in key economic variables such as GDP growth, population growth, income inequality and food prices.