Search

Reset

Searching

Showing 111-120 of 57821 results

Pages

  • Document

    Taxation, non-tax revenue and democracy: new evidence using new cross-country data

    International Centre for Tax and Development, 2016
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 23 by Wilson Prichard, Paola Salardi and Paul Segal. This series is aimed at policy makers, tax administrators, and fellow researchers.
  • Document

    Aid and taxation: exploring the relationship using new data

    International Centre for Tax and Development, 2016
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, and fellow researchers.
  • Document

    The ICTD government revenue dataset

    International Centre for Tax and Development, 2016
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 19 by Wilson Prichard, Alex Cobham and Andrew Goodall. This series is aimed at policy makers, tax administrators, and fellow researchers.
  • Document

    Obstacles to increasing tax revenues in low income countries

    International Centre for Tax and Development, 2015
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15. This series is aimed at policy makers, tax administrators, and fellow researchers.This joint ICTD/UNRISD/SDC paper asks why governments of low-income countries do not raise more tax revenue, and explores options for increasing it.
  • Document

    Is the international tax system fit for purpose, especially for developing countries?

    International Centre for Tax and Development, 2014
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.
  • Document

    Revenue reform and statebuilding in anglophone Africa

    International Centre for Tax and Development, 2014
    Contrary to common assumptions, governments of African anglophone countries have long been relatively successful in collecting tax – taking into account the revenue potential of their economies. Major tax reforms have been undertaken over the past two decades.
  • Document

    Taxation and livelihoods: a review of the evidence from fragile and conflict-affected rural areas

    International Centre for Tax and Development, 2014
    This joint SLRC/ICTD paper investigates the neglected topic of the impact of taxation on people’s livelihoods, especially in places affected by war and violent conflict.
  • Document

    Local government revenue mobilisation in anglophone Africa

    International Centre for Tax and Development, 2013
    Many local governments in Africa have inadequate resources to deliver the services for which they are responsible.This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance.
  • Document

    Donors, aid and taxation in developing countries—an overview

    International Centre for Tax and Development, 2013
    There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals.
  • Document

    Taxing the informal economy: challenges, possibilities and remaining questions

    International Centre for Tax and Development, 2013
    There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.

Pages