International Centre for Tax and Development: Recent submissions
Now showing items 381-400 of 490
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The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
(IDS, 2016-05-13)Many low income countries face the challenge of increasing tax revenue dramatically while minimising distortions in the economy that may discourage investment and, more generally, economic growth. In this context, corporations ... -
How Do We Research Tax Morale at the Subnational Level?
(IDS, 2018-01)One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these ... -
Strengthening IT Systems for Property Tax Reform
(IDS, 2017-09)The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been achieved on a sustainable ... -
Valuation for Property Tax Purposes
(IDS, 2017-11)Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. In practice, ... -
What Have We Learned About International Taxation and Economic Substance?
(IDS, 2017)The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have become apparent since the ... -
The Political Economy of Long-Term Revenue Decline in Sri Lanka
(Institute of Development Studies, 2017-02)From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised ... -
Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community
(Institute of Development Studies, 2017-11)This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion ... -
How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016
(Institute of Development Studies, 2017-10)A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is between different companies forming part of the same ... -
How Do We Measure Tax Expenditures? The Zambian Example
(Institute of Development Studies, 2017-10)The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on ... -
Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-) Conflict Regions
(Institute of Development Studies, 2017-08)Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central ... -
Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective
(Institute of Development Studies, 2017-02)Summary: In Part 2 of this article, the author continues her examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective. Although the OECD Project covers ... -
How Can Governments of Low-Income Countries Collect More Tax Revenue?
(Institute of Development Studies, 2017-11)It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of GDP they raise in tax revenue. There are risks in ... -
Tax and Gender in Developing Countries: What are the Issues?
(Institute of Development Studies, 2017-02)This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This brief explains what we have learned about gender ... -
Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
(Institute of Development Studies, 2017-03-31)In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and ... -
Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda
(IDS, 2017-03-23)The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s ... -
Taxing Multinational Enterprises as Unitary Firms
(Institute of Development Studies, 2017)The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national ... -
One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda
(Institute of Development Studies, 2017-01)Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the ... -
ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research
(Institute of Development Studies, 2017-02)Although administrative tax data is incredibly valuable for researching questions relating to taxation, inequality, and labour markets, it has been virtually unused for research in Africa. In partnering with African revenue ... -
Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan
(Institute of Development Studies, 2016)This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not ... -
International Tax Disputes: Between Supranational Administration and Adjudication
(Institute of Development Studies, 2016)The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax ...