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- 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.DocumentInternational Centre for Tax and Development, 2012Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax revenues in many countries being half of what is common in developed economies. For some, these are distinct issues that should be considered separately.DocumentInternational Centre for Tax and Development, 2012This paper considers how economic thinking about taxation in developing countries has changed over the last half century. It suggests that three different ‘models’ of development taxation may be discerned over this period.DocumentInternational Centre for Tax and Development, 2013This paper contributes to the broader ICTD research objective of gaining a better understanding of how to improve tax policy and administration across a range of diverse developing country settings.DocumentInternational Centre for Tax and Development, 2016This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often called Double Taxation Agreements, bilateral tax treaties divide up the right to tax cross-border economic activity between their two signatories.