I like your 3 narratives and agree with "tax is political" conclusion, but focussing mostly on domestic revenue is not enough bc of this. Fairness considerations call for taxation of rich = pple/firms with mobile income/wealth. Corp tax is backstopp for PIT
Panel is grappling with the big picture: is it all about tax havens & 'race to the bottom' or domestic policy, can you confidence, business environment? My paper https://www.cgdev.org/publication/tax-and-development-new-frontiers-research-and-action-brief?callout=2-2# … tax4dev
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Yes I agree
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