ICTD Blogs

Commentary and discussion about taxation and development from international experts.

Taxpayers’ perceptions on local government taxation in Sierra Leone

  The Centre for Economic Research and Capacity Building (CERCB), just concluded a week-long regional dialogue workshops, where findings on recent surveys on ‘taxpayers’ perceptions’, and ‘informal taxation’ in post-conflict Sierra Leone, were shared. The dialogue workshops were held in...
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The 2015 edition of the ICTD Government Revenue Dataset (GRD)

Highlights of the Updated GRD - Contains new government revenue data until 2012 and in many cases, 2013.  - Better coverage – more data from sources means (Better disaggregation, more countries where we can isolate resource revenues and new observations – e.g....
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More than naming and shaming needed to stop corporate tax avoidance

More than naming and shaming needed to stop corporate tax avoidance Antony Ting, University of Sydney and Kerrie Sadiq, Queensland University of Technology The report of the Senate Economics References Committee inquiry into corporate tax avoidance comes with the subtitle – “You cannot tax what you cannot...
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Promoting Tax Bargains in Uganda and Beyond: The Importance of Civil Society and Parliamentarians

While developing countries have acknowledged the importance of domestic resource mobilization in development, in practice, not enough attention is being paid to the importance of tax bargains. Attempting to increase tax-to-GDP ratios without promoting negotiations between the taxing authorities and those...
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Row over UN tax body is a needless distraction for developing nations

When an international development conference in Addis Ababa almost collapsed last week, the confrontation emerged from an obscure and unlikely source. Who knew that the status of the UN Tax Committee could so stir the emotions? After taking negotiations to the brink, the G77 group of...
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