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  • 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.
  • Document

    Environmental taxation and development: a scoping study

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

    Taxation and development: what have we learned from fifty years of research?

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

    Taxation and development: what have we learned from fifty years of research?

    International Centre for Tax and Development, 2013
    This 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.
  • Document

    Measuring tax treaty negotiation outcomes: the ActionAid tax treaties dataset

    International Centre for Tax and Development, 2016
    This 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.

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