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  • Document

    Top income shares, business profits, and effective tax rates in contemporary Chile

    International Centre for Tax and Development, 2014
    This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. It pays special attention to business income, which dominates at the top of the distribution.
  • Document

    Using local IT solutions to improve local government tax reform

    Institute of Development Studies UK, 2014
    Appropriate information technology systems are critical to realising the local government tax reforms that are the focus of growing international attention.
  • Document

    How does taxation affect the quality of governance?

    Institute of Development Studies UK, 2007
    There are clear connections between how states obtain revenue, and the quality of their governance. If governments are not dependent on taxes for their finance, they are less accountable and responsive to citizen taxpayers, and have little incentive to build political and organisational capacity to negotiate and collect revenue and spend it effectively.
  • Document

    Tax revenue mobilisation in developing countries: issues and challenges

    European Union, 2014
    In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits of taxation for statebuilding; independence from foreign aid; the fiscal effects of trade liberalisation; the financial and debt crisis in the “West”; and the acute financial needs of developing countries.
  • Document

    Taxation and inequality in developing countries: lessons from the recent experience of Latin America

    United Nations University World Institute for Development Economics Research, 2016
    This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.
  • Document

    What have we learned about international taxation and economic substance?

    International Centre for Tax and Development, 2017
    The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).
  • Document

    ICTD partnerships with African revenue authorities: collaborating for impactful research

    International Centre for Tax and Development, 2017
    Although administrative tax data is incredibly valuable for researching questions relating to taxation, inequality, and labour markets, it has been virtually unused for research in Africa.
  • Document

    Tax and gender in developing countries: what are the Issues?

    International Centre for Tax and Development, 2017
    This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016.This brief explains what has been learned about gender and taxation and looks at: why taxation is relevant for gender; where gender is relevant in taxation; bias in tax structures; amongst other themes.
  • Document

    What have we learned about international tax disputes?

    International Centre for Tax and Development, 2016
    This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.
  • Document

    What have we learned about tax compliance in Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the fifth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016.This brief looks at what we have learned about tax compliance in Africa

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