Allison Christians (Wisconsin Law) has an interesting new piece on tax law and development that is worth reading called Global Trends and Constraints on Tax Policy in the Least Developed Countries.
ABSTRACT: Through decades of tax reform and cross-border collaboration, the world's wealthiest countries have adopted domestic tax policy norms that meet their mutually beneficial interests. But these norms have introduced rigorous change and increasingly rigid parameters for tax policy in the world's poorest countries. While much scholarly attention is devoted to identifying tax strategies that poor countries could or should adopt in response to global tax trends, relatively little is paid to the process through which these trends developed and how they constrain alternative policy choices. This article argues that many of the biggest challenges to taxation faced by the world's poorest countries are a reflection of the international community's failure to consider the impact of their tax policy consensus on these vulnerable nations. It concludes that the world's wealthiest nations should unleash the global constraints on tax policy by reforming their own approaches to taxation.