Showing 151-160 of 57823 results
- DocumentInternational Centre for Tax and Development, 2015This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. In general, informal practices and relationships play a major role.Document
The tax policy outlook for developing countries: reflections on international formulary apportionmentInternational Centre for Tax and Development, 2015This paper offers a retrospective analysis of Michael Dursts' recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length’ transfer pricing rules generally in use around the world.DocumentInternational Centre for Tax and Development, 2015The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains.DocumentInternational Centre for Tax and Development, 2015Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will become less corrupt and more accountable to citizens.DocumentInternational Centre for Tax and Development, 2015Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem inappropriate or inadequately thought through, others are worth taking seriously. In reality, however, no global governance structure to impose such taxes exists or is likely to emerge in the near future.Document
International distribution of the corporate tax base: implications of different apportionment factors under unitary taxationInternational Centre for Tax and Development, 2014Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity.DocumentInternational Centre for Tax and Development, 2012Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribution and broader state-building and governance goals.DocumentInternational Centre for Tax and Development, 2012Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource industries, and particularly within poor countries, makes a stable investment environment difficult to achieve.DocumentInternational Centre for Tax and Development, 2012Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent attention has remained focused on comparatively technical issues of revenue maximisation and policy design.DocumentInternational Centre for Tax and Development, 2012Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets.