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  • Document

    Building tax capacity in developing countries

    Institute of Development Studies UK, 2015
    The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations.
  • Document

    Environmental taxation and development

    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

    Taxing multinational enterprises as unitary firms

    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

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

    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

    What have we learned about taxation, statebuilding and accountability?

    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

    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.
  • Document

    What have we learned about informal taxation in sub-Saharan Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is one of 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 informal taxation in sub-Saharan Africa.
  • Document

    What have we learned about mining taxation in Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is one of 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 we have learned about mining taxation in Africa.
  • Document

    Lessons for international tax reform from the US state experience under formulary apportionment

    International Centre for Tax and Development, 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 accounting strategies that manipulate where income is booked, it may heighten the tax responsiveness of formula factors.
  • Document

    Unitary taxation in federal and regional integrated markets

    International Centre for Tax and Development, 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 Africa, East Asia, and Latin America.

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