International Centre for Tax and Development: Recent submissions
Now showing items 421-440 of 490
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What Have We Learned About International Tax Disputes?
(Institute of Development Studies, 2016)This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence ... -
Unitary Taxation in Federal and Regional Integrated Markets
(Institute of Development Studies, 2014)This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within ... -
A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010
(Institute of Development Studies, 2016)This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin the analysis. While reviewing the key fiscal and economic ... -
Lessons for International Tax Reform from the US State Experience under Formulary Apportionment
(Institute of Development Studies, 2014)This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through ... -
The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire
(Institute of Development Studies, 2016)This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue mobilisation in Côte d’Ivoire. The study considers the two ... -
Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico
(Institute of Development Studies, 2016)In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax. ... -
A Review of Uganda’s Tax Treaties and Recommendations for Action
(Institute of Development Studies, 2016)In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties. The main effect of tax treaties is to divide up the ‘rights’ to tax cross-border ... -
Taxing Multinational Enterprises as Unitary Firms
(Institute of Development Studies, 2016)This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly explains why reform of international corporate taxation ... -
Transfer Pricing in Argentina 1932-2015
(Institute of Development Studies, 2017)This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing ... -
Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
(International Centre for Tax and Development (ICTD), 2014-02)This joint SLRC/ICTD paper investigates the neglected topic of the impact of taxation on people’s livelihoods, especially in places affected by war and violent conflict. -
Local Government Revenue Mobilisation in Anglophone Africa
(International Centre for Tax and Development (ICTD), 2013-10)Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils ... -
Revenue Reform and Statebuilding in Anglophone Africa
(International Centre for Tax and Development (ICTD), 2014-02)Contrary to common assumptions, governments of African anglophone countries have long been relatively successful in collecting tax – taking into account the revenue potential of their economies. Major tax reforms have been ... -
Donors, Aid and Taxation in Developing Countries: An overview
(International Centre for Tax and Development (ICTD), 2013-10)There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and ... -
Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions
(International Centre for Tax and Development (ICTD), 2013-10)There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical ... -
Environmental Taxation and Development
(International Centre for Tax and Development, 2013-10)This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives ... -
Taxation and Development: What Have We Learned from Fifty Years of Research?
(International Centre for Tax and Development, 2013-10)This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings. It offers reflections ... -
The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
(Institute of Development Studies, 2016-03)This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We ... -
Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset
(Institute of Development Studies, 2016-02)This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often called Double Taxation Agreements, bilateral tax treaties divide up ... -
Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
(Institute of Development Studies, 2016-01)For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to ... -
Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method
(Institute of Development Studies, 2016-01)Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their jurisdiction. Therefore, the practice that the Organisation for Economic ...
