International Centre for Tax and Development: Recent submissions
Now showing items 441-460 of 490
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Business People’s Views of Paying Taxes in Ethiopia
(Institute of Development Studies, 2016-01)This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant ... -
Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
(Institute of Development Studies, 2015-11)A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative – aims to reduce the extent of misalignment between the profits of multinational groups, and the location of their real economic ... -
A Price-Based Royalty Tax?
(Institute of Development Studies, 2015-10)This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. In light of the literature on natural resources ... -
Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains
(Bloomberg BNA, Inc., 2015-09)This paper argues that global corporate tax policies have long been dominated by a political consensus among governments of countries at all levels of economic development, to the effect that forces of tax competition ... -
What Do We Know about Mineral Resource Rent Sharing in Africa?
(Institute of Development Studies, 2015-08)Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable countries need to capture a ‘fair’ share of mineral resource rent to ... -
Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa
(Institute of Development Studies, 2015-07)Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the ... -
Tax and the Governance Dividend
(© Copenhagen 2015, DIIS, 2015-07)It is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general ... -
Limitations on Interest Deductions: A Suggested Perspective for Developing Countries
(Institute of Development Studies, 2015-06)This paper evaluates the efforts of the Organisation for Economic Co-operation and Development (OECD), in its project on base erosion and profit shifting (BEPS), to control profit shifting by members of multinational groups ... -
Unitary Taxation in the Extractive Industry Sector
(Institute of Development Studies, 2015-05)This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer efficient and effective tax and royalty policies for the extractive ... -
Understanding Low-Level State Capacity: Property Tax Collection in Pakistan
(Institute of Development Studies, 2015-03)This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. In general, informal practices and ... -
The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment
(Institute of Development Studies, 2015-02)The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ... -
Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia
(Institute of Development Studies, 2015-01)Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to ... -
Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana
(Institute of Development Studies, 2015-01)The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains. However, while ... -
Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?
(Institute of Development Studies, 2015-01)Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will become less corrupt and more accountable to citizens. The ... -
Global Taxes and International Taxation: Mirage and Reality
(© Institute of Development Studies, 2015-01)Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem inappropriate or inadequately thought through, others are worth ... -
International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
(Institute of Development Studies, 2014-11)Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While the Organisation for Economic Co-operation and Development ... -
Unitary Taxation and International Tax Rules
(Institute of Development Studies, 2014-11)Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms in the international tax system – specifically, the current ... -
Unitary Taxation of the Finance Sector
(Institute of Development Studies, 2014-11)The international tax system, designed a century ago, has not kept pace with the modern multinational entity, rendering it ineffective in taxing many modern businesses according to economic activity. There are difficulties ... -
Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries
(© Institute of Development Studies, 2014-09)Despite significant evidence of ‘political budget cycles’ affecting public expenditure, studies of the impact of elections on tax collection have reached mixed conclusions. Drawing on significantly improved government ... -
Unitary Taxation: Tax Base and the Role of Accounting
(Institute of Development Studies, 2015-04)For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with resulting gains to them from the resulting reduction in their ...
