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  • Document

    International tax disputes: between supranational administration and adjudication

    International Centre for Tax and Development, 2016
    The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes.
  • Document

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

    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

    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.

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