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  • Document

    Taxing multinational enterprises as unitary firms

    International Centre for Tax and Development, 2017
    The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities.
  • Document

    Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

    Chr. Michelsen Institute, Norway, 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.
  • Document

    What have we learned about taxation, statebuilding and accountability?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the fourth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at what has been learned about taxation, state-building and accountability.
  • Document

    International corporate taxation

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.
  • Document

    What have we learned about informal taxation in sub-Saharan Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016.This one looks at what has been learned about informal taxation in sub-Saharan Africa.
  • Document

    What have we learned about mining taxation in Africa?

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

    Lessons for international tax reform from the US state experience under formulary apportionment

    International Centre for Tax and Development, 2014
    This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may heighten the tax responsiveness of formula factors.
  • Document

    Unitary taxation in federal and regional integrated markets

    International Centre for Tax and Development, 2014
    This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America.
  • Document

    Mining sector taxation in Tanzania

    International Centre for Tax and Development, 2012
    Tanzania introduced its first mining policy in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's contribution to GDP grow from 1.5 per cent in 1996 to 10 per cent in 2025.
  • Document

    Improving international tax dispute settlement

    International Centre for Tax and Development, 2016
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, and fellow researchers.This paper examines: what are international tax disputes?; the growth of such disputes; causes and solutions; and offers suggestions for a better way forward.

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