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Taxation and inequality in developing countries: lessons from the recent experience of Latin AmericaUnited Nations University World Institute for Development Economics Research, 2016This 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.DocumentInternational Centre for Tax and Development, 2017The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).DocumentInternational Centre for Tax and Development, 2017Although 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.DocumentInternational Centre for Tax and Development, 2017This 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.DocumentInternational Centre for Tax and Development, 2016This 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.DocumentInternational Centre for Tax and Development, 2016This 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 AfricaDocumentInstitute of Development Studies UK, 2018One 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.DocumentInstitute of Development Studies UK, 2016As 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.DocumentInstitute of Development Studies UK, 2015The 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.DocumentInternational Centre for Tax and Development, 2013This 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.