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  • 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
  • Document

    How do we research tax morale at the subnational level?

    Institute of Development Studies UK, 2018
    One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level.
  • Document

    Will changes to the international tax system benefit low-income countries?

    Institute of Development Studies UK, 2016
    As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.

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