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  • Document

    Informal taxation in post-conflict Sierra Leone: taxpayers’ experiences and perceptions

    International Centre for Tax and Development, 2017
    In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation.
  • Document

    The political economy of long-term revenue decline in Sri Lanka

    International Centre for Tax and Development, 2017
    From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised food. Sri Lanka was a model welfare state, with unusually high human development indicators. Contemporary Sri Lankan governments spend very little on their poor citizens.
  • Document

    Tax base erosion and profit shifting in Africa – part 2: a critique of some priority OECD actions from an African perspective

    International Centre for Tax and Development, 2017
    In Part 2 of this article, the paper continues its examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective.
  • Document

    Transfer pricing in Argentina 1932-2015

    International Centre for Tax and Development, 2017
    This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels.
  • Document

    Limitations on interest deductions: a suggested perspective for developing countries

    International Centre for Tax and Development, 2015
    This paper evaluates the efforts of the Organisation for Economic Co-operation and Development (OECD), in its project on base erosion and profit shifting (BEPS), to control profit shifting by members of multinational groups through payments of interest on related-party loans.
  • Document

    Unitary taxation in the extractive industry sector

    International Centre for Tax and Development, 2015
    This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer efficient and effective tax and royalty policies for the extractive industries.
  • Document

    Understanding low-level state capacity: property tax collection in Pakistan

    International Centre for Tax and Development, 2015
    This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very low-yielding) property tax. In general, informal practices and relationships play a major role.
  • Document

    The tax policy outlook for developing countries: reflections on international formulary apportionment

    International Centre for Tax and Development, 2015
    This paper offers a retrospective analysis of Michael Dursts' recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length’ transfer pricing rules generally in use around the world.
  • Document

    Norms, power and the socially embedded realities of market taxation in northern Ghana

    International Centre for Tax and Development, 2015
    The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains.
  • Document

    Revenue pressure on Mexican municipalities: does it lead to greater accountability?

    International Centre for Tax and Development, 2015
    Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will become less corrupt and more accountable to citizens.

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