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  • 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.
  • Document

    Building tax capacity in developing countries

    Institute of Development Studies UK, 2015
    The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax administrations.
  • Document

    Environmental taxation and development

    International Centre for Tax and Development, 2013
    This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.
  • 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.

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