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- DocumentInternational Centre for Tax and Development, 2016This ICTD Research in Brief is a two-page summary of ICTD Working Paper 19 by Wilson Prichard, Alex Cobham and Andrew Goodall. This series is aimed at policy makers, tax administrators, and fellow researchers.DocumentInternational Centre for Tax and Development, 2015This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15. This series is aimed at policy makers, tax administrators, and fellow researchers.This joint ICTD/UNRISD/SDC paper asks why governments of low-income countries do not raise more tax revenue, and explores options for increasing it.DocumentInternational Centre for Tax and Development, 2014This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.DocumentInternational Centre for Tax and Development, 2014Contrary to common assumptions, governments of African anglophone countries have long been relatively successful in collecting tax – taking into account the revenue potential of their economies. Major tax reforms have been undertaken over the past two decades.DocumentInternational Centre for Tax and Development, 2014This joint SLRC/ICTD paper investigates the neglected topic of the impact of taxation on people’s livelihoods, especially in places affected by war and violent conflict.DocumentInternational Centre for Tax and Development, 2013Many local governments in Africa have inadequate resources to deliver the services for which they are responsible.This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance.DocumentInternational Centre for Tax and Development, 2013There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals.DocumentInternational Centre for Tax and Development, 2013There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.DocumentInternational Centre for Tax and Development, 2017This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, this paper proxys customs fraud by discrepancies in bilateral trade statistics. Estimates first show that the more frequently a product is imported, the more customs fraud reduces.DocumentInternational Centre for Tax and Development, 2016This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties.