Key Issues

Latest documents

  • Document

    Limitations on interest deductions: a suggested perspective for developing countries

    M. Durst / International Centre for Tax and Development, 2015
    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 through payments of interest on related-party loans.
  • Document

    Unitary taxation in the extractive industry sector

    E. Dayle Siu, S. Picciotto, J. Mintz, A. Sawyerr / International Centre for Tax and Development, 2015
    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 industries.
  • Document

    Understanding low-level state capacity: property tax collection in Pakistan

    M. Piracha, M. Moore / International Centre for Tax and Development, 2015
    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 relationships play a major role.
  • Document

    The tax policy outlook for developing countries: reflections on international formulary apportionment

    M. Durst / International Centre for Tax and Development, 2015
    This paper offers a retrospective analysis of Michael Dursts' recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length’ transfer pricing rules generally in use around the world.
  • Document

    Norms, power and the socially embedded realities of market taxation in northern Ghana

    W. Prichard, V. van den Boogaard / International Centre for Tax and Development, 2015
    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.
  • Document

    Revenue pressure on Mexican municipalities: does it lead to greater accountability?

    C. Pöschl / International Centre for Tax and Development, 2015
    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.


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  • Burning waste
    30 January 2018
    This blog first appeared on the Institute of Development Studies website and is reposted with their permission. 
    Patrick Schröder
  • Data word cloud
    28 November 2017
    Every piece of research contains data whether qualitative or quantitative.  How that data is derived and used varies from case to case. With increasing time pressures and a need to validate assumptions, there is growing concern that sound ethics are seen as a luxury but as a recent discussion at IDS concluded, good data ethics are essential if research is to have meaningful impact on lives.
    Alice Webb
    Grace Lyn Higdon
  • 16 June 2017
    Bridging the gap between research, policy and practice is hardly a new imperative. At its heart is the virtue of research-based evidence informing policy and intervention design, which in turn increases the likelihood of desired outcomes.
    Seife Ayele

What's new

Trees cocooned in spiders webs after flooding in Sindh, Pakistan
20th February 2018
Interested in Disaster Risk Reduction Management?
STEPS Summer School '13 - Rivers of Life #4
23rd January 2018
The STEPS Summer School in May 2018 will bring together highly-motivated doctoral and postdoctoral researchers, working in fields around development studies, science and technology studies, innovation and policy studies, and across agricultural, health, urban, water or energy issues. The aim is to explore theories, ideas, research methods and practical applications of STEPS thinking on pathways to sustainability.
PowerCube Survey
19th December 2017
Celebrating over 10 years since first being published in 2006, this year provides us with an opportunity to reflect critically on how the powercube has been applied and how it has evolved. So we are looking for your help and asking how has the powercube has assisted you in your work.
School Health Services Bangalore
11th December 2017
On Tuesday 12th December 2017, organisations worldwide are marking Universal Health Coverage day, calling for countries to provide affordable, quality health care for everyone, relating to the United Nations Sustainable Development Goal 3 (to ensure healthy lives and promote wellbeing for all at all ages).
Eldis Anniversary Workshop September 2016
8th December 2017
Interested in working with the Knowledge, Impact and Policy team at the Institute of Development Studies, on projects like Eldis and others?