Tax Systems and Development

This website serves as an online forum for publishing working academic papers authored by participants in the course Tax Systems and Development, held annually in Batu, Ethiopia. The topics covered range from international, comparative, and domestic tax law to their relationship with development.

The website is managed by the course instructor, Dr. Shu-Chien Chen, in her personal capacity. The views and academic discussions expressed in the papers do not necessarily reflect the opinions of the authors' respective institutions.

Comments and feedback are welcome and may be submitted via the contact form below.