Key Issues

Latest documents

  • Document

    Environmental taxation and development

    S. Spratt / International Centre for Tax and Development, 2013
    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 including poverty reduction and economic growth are also considered.
  • Document

    Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

    O. Fjeldstad, C. Schulz-Herzenberg, I. Hoem Sjursen / Chr. Michelsen Institute, Norway, 2012
    What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.
  • Document

    Tax base erosion and profit shifting in Africa – part 1: Africa’s response to the OECD BEPS action plan

    A. Oguttu / International Centre for Tax and Development, 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 necessarily be the same as those for developed countries. The paper first explains the concepts of tax avoidance and tax planning, to describe the background to BEPS.
  • Document

    Taxing multinational enterprises as unitary firms

    S. Picciotto (ed) / International Centre for Tax and Development, 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 tax authorities powers to adjust the accounts of these entities.
  • Document

    What have we learned about taxation, statebuilding and accountability?

    W. Prichard / International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the fourth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at what has been learned about taxation, state-building and accountability.
  • Document

    International corporate taxation

    S. Picciotto / International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.


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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?