ICTD Blogs

Commentary and discussion about taxation and development from international experts.

The ICTD government revenue dataset: still the best option for researchers

In 2010, the ICTD launched efforts to create the ICTD government revenue dataset (GRD), which is increasingly recognized as the best possible source of cross-country revenue data for researchers. An important motivation was concern about the quality and transparency of...
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Malawi Can’t Afford Evidence-Free Tax Campaigns

Over the past couple of weeks Malawi has become the latest poster child for UK campaigns arguing that changes to the international tax system can deliver outsize returns for development. Specifically, Action Aid is calling on the UK government to renegotiate...
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Five Questions About Property Taxation in Africa: Insights from the ICTD Roundtable

Henry Saka,  Commissioner Domestic Tax at the Uganda Revenue Authority speaks at the Roundtable. Photo by Rhiannon McCluskey   It is widely recognised that property taxation is the most viable, efficient, and progressive means of raising local government revenue, with...
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Will Google dispute spark global tax war, despite OECD tax agreement?

On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD to reduce tax avoidance by transnational corporations, the BEPS (Base Erosion and Profit Shifting) recommendations. This major initiative has been somewhat sidelined by media...
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Is responsible tax behaviour the next frontier of CSR?

In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core parts of corporate social responsibility. Is fair tax contribution next?    How do international norms come to be?  In the late...
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