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  • Document

    Understanding low-level state capacity: property tax collection in Pakistan

    International Centre for Tax and Development, 2015
    This 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 apportionment

    International Centre for Tax and Development, 2015
    This 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.
  • Document

    Norms, power and the socially embedded realities of market taxation in northern Ghana

    International Centre for Tax and Development, 2015
    The 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.
  • Document

    Revenue pressure on Mexican municipalities: does it lead to greater accountability?

    International Centre for Tax and Development, 2015
    Development 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.
  • Document

    Global taxes and international taxation: mirage and reality

    International Centre for Tax and Development, 2015
    Many 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 taxation

    International Centre for Tax and Development, 2014
    Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity.
  • Document

    Donors, aid and taxation in developing countries: an overview

    International Centre for Tax and Development, 2012
    Recent 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.
  • Document

    Caught in a trap: Zambia’s mineral tax reforms

    International Centre for Tax and Development, 2012
    Any 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.
  • Document

    Taxing the informal economy: challenges, possibilities and remaining questions

    International Centre for Tax and Development, 2012
    Recent 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.
  • Document

    Financing security through elite taxation: the case of Colombia’s ‘democratic security taxes’

    International Centre for Tax and Development, 2012
    Governments 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.

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