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  • Document

    Taxing multinational enterprises as unitary firms

    International Centre for Tax and Development, 2016
    This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly explains why reform of international corporate taxation is important particularly for developing countries, then outlines the flaws in the current system.
  • Document

    The effect of central grants on local tax and non-tax revenue mobilisation in a conflict setting: evidence from Côte d’Ivoire

    International Centre for Tax and Development, 2016
    This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue mobilisation in Côte d’Ivoire. The study considers the two components of local own revenue in Côte d’Ivoire: tax revenue (LTR) and non-tax revenue (LNTR).
  • Document

    Building support for taxation in developing countries: experimental evidence from Mexico

    International Centre for Tax and Development, 2016
    In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax.
  • Document

    From the lab to the field: a review of tax experiments

    International Centre for Tax and Development, 2016
    Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field.
  • Document

    Obstacles to increasing tax revenues in low income countries

    International Centre for Tax and Development, 2013
    This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are used to answer it. The first approach is comparisons: among countries today, and within countries over time. This approach tends to generate relatively conservative answers to the central question.
  • Document

    Local government revenue mobilisation in anglophone Africa

    International Centre for Tax and Development, 2012
    This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific revenue instruments and their effects on economic efficiency, income distribution and accountability.
  • Document

    Perspectives from the field: SDC cooperation for property taxation

    Institute of Development Studies UK, 2017
    This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide incentives for local governments to increase tax compliance and revenues.
  • Document

    Taxation and state building: towards a governance focused tax reform agenda

    Institute of Development Studies UK, 2010
    Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity.
  • Document

    What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?

    International Centre for Tax and Development, 2018
    Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.
  • Document

    Assisting developing countries in taxation after the OECD’s BEPS reports: a suggested approach for the donor community

    International Centre for Tax and Development, 2017
    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 and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations.

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