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  • Document

    Tax and the governance dividend

    International Centre for Tax and Development, 2015
    It is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument.
  • Document

    Unitary taxation and international tax rules

    International Centre for Tax and Development, 2014
    Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms in the international tax system – specifically, the current tax treaty network. This paper argues that unitary taxation is compatible with most of the current bilateral tax treaties and local countries’ national tax laws.
  • Document

    Unitary taxation and international tax rules

    International Centre for Tax and Development, 2014
    Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms in the international tax system – specifically, the current tax treaty network. This paper argues that unitary taxation is compatible with most of the current bilateral tax treaties and local countries’ national tax laws.
  • Document

    Unitary taxation of the finance sector

    International Centre for Tax and Development, 2014
    The international tax system, designed a century ago, has not kept pace with the modern multinational entity, rendering it ineffective in taxing many modern businesses according to economic activity.
  • Document

    Electoral competitiveness, political budget cycles and taxation in developing countries

    International Centre for Tax and Development, 2014
    Despite significant evidence of ‘political budget cycles’ affecting public expenditure, studies of the impact of elections on tax collection have reached mixed conclusions.
  • Document

    Unitary taxation: tax base and the role of accounting

    International Centre for Tax and Development, 2015
    For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with resulting gains to them from the resulting reduction in their effective tax rate.
  • Document

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

    International Centre for Tax and Development, 2014
    A large body of cross-country econometric research has investigated the possibility of a political resource curse, by which access to extensive natural resources reduces the extent of democracy and accountability. However, this literature has been plagued by problematic data and correspondingly inappropriate model specification.
  • Document

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

    International Centre for Tax and Development, 2013
    Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the legitimacy of taxation and the increased power of states in the 20th century.
  • Document

    What prevents the Philippines from undertaking tax reform? A story of the unravelling state

    International Centre for Tax and Development, 2014
    One of the crucial areas of government policy responsible for the weak development performance of the Philippines is tax policy and administration. By 2011, the tax to GDP ratio had fallen to a meagre 12.3 per cent, 4.6 percentage points below the pre-1997 level and around 7 points below the regional average. The absence of tax reform reflects a set of inter-related factors.
  • Document

    People’s views of taxation in Africa: a review of research on determinants of tax compliance

    International Centre for Tax and Development, 2012
    What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.

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