ICTD Blogs

Commentary and discussion about taxation and development from international experts.

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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IMF Speech at the launch of the Government Revenue Dataset

The official launch of the International Centre for Tax and Development (ICTD) Government Revenue Dataset Held at the Center for Global Development (CGD) in Washington DC   Speech by Claudia Dziobek, Division Chief, Government Finance Statistics** – IMF September 9, 2014 IMF's Claudia Dziobek...
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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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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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Making VAT more visible can be an efficient tool in building a tax-paying culture

  A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on their role as tax-paying citizens. Improved tax compliance could be the outcome. As aid continues to dwindle day after day,...
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The Sustainable Development Goals – Reject Tax Targeting

  There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa on 13-16th July. For the first time, domestic resource mobilization is more prominent than international aid. The emphasis is on the ways in...
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New UNCTAD Paper on Corporate Tax in Developing Countries

The UN Conference on Trade and Development (UNCTAD) has published a major new study on corporate tax, which specifically aims to add value to the ongoing debate on MNE tax avoidance in developing countries. The study used the ICTD Government Revenue Dataset to provide a baseline...
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ICTD Supports New Project On Conflict And Taxation In Congo

The International Centre for Tax and Development (ICTD) is supporting two new and important projects in the Democratic Republic of Congo (DRC). The first project is a study titled Bandits or states?Informal taxation, governance, and creation of political order by armed...
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How Property Tax Would Benefit Africa

  New publication by Nara Monkam and Mick Moore The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or foreign aid to fund budgets. While the...
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