ICTD Blogs

Commentary and discussion about taxation and development from international experts.

G20 leaders adopt BEPS package for International tax reform

There’s surprising news from Antalya, where the G20 leaders met last weekend. The meeting was obviously dominated by immediate crises dramatised by the terrorist attack in Paris and the continuing drama of mass refugee movements. They nevertheless found time to...
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OECD plan means governments no longer taxing in the dark

Two years on from a project triggered by scrutiny of the “successful” tax avoidance structures of multinationals such as Apple, Google and Microsoft, the OECD has delivered its final package of reforms on Base Erosion and Profit Shifting (BEPS). Is the BEPS project a success?...
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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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