ICTD Blogs

Commentary and discussion about taxation and development from international experts.

India’s firm stance on tax could actually help investors

  India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times, for one, is in no doubt that India is scaring off foreign investors, and that it is making a mistake. A...
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Low revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?

  The developing world and Sub Saharan Africa (SSA) in particular, is witnessing a renewed global race for its resources. From mid-2000 to recent years, the real price has multiplied several times for key minerals, despite a recent slowdown. This change...
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The OECD's Base Erosion Action Plan and Developing Countries

  On July 19, the OECD released its recommendations for global efforts to counter the much-publicised phenomenon of “base erosion and profit shifting (BEPS).”1  Base erosion is the use of legal arrangements by members of multinational business groups to shift income...
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Measuring the Performance of Tax Collectors: Good Sense, Quietly Buried

  Does Argentina collect its taxes more efficiently and effectively than Azerbaijan? Brazil than Burundi? Chad than Colombia? You can find some numbers that throw some light on the question. In particular, for the countries of the OECD and now for...
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International reporting standards required to tackle tax avoidance

  Alan Carter, senior economist at the Internatinal Tax Dialogue says high quality international accounting standards are required to mitigate tax avoidance.  He argues that improved standards will benefit corporate taxpayers and tax authorities as they will; - enhance transparency in...
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