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The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

  ICTD Working Paper 32: Summary The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of…
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Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia
  • Saturday, 12 September 2015
  • Merima Ali, Abdulaziz Shifa, Abebe Shimeles and Firew Woldeyes

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

  ICTD Working Paper 31: Summary Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that…
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Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana
  • Saturday, 12 September 2015
  • Wilson Prichard and Vanessa van den Boogaard

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

  ICTD Working Paper 30: Summary The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur…
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Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

  ICTD Working Paper 29: Summary Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will…
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Global Taxes and International Taxation: Mirage and Reality

Global Taxes and International Taxation: Mirage and Reality

  ICTD Working Paper 28: Summary Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem…
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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
  • Saturday, 12 September 2015
  • Alex Cobham and Simon Loretz

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

  ICTD Working Paper 27: Summary Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While…
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Unitary Taxation and International Tax Rules
  • Saturday, 12 September 2015
  • Reuven Avi-Yonah and Zachée Pouga Tinhaga

Unitary Taxation and International Tax Rules

  ICTD Working Paper 26: Summary Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms…
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Unitary Taxation of the Finance Sector

Unitary Taxation of the Finance Sector

  ICTD Working Paper 25: Summary Multinational financial institutions (MNFIs) play a significant role in financing the activities of their clients in developing nations. Consistent with the…
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Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

  ICTD Working Paper 24: Summary Despite significant evidence of ‘political budget cycles’ affecting public expenditure, studies of the impact of elections on tax collection have reached mixed…
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Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data
  • Saturday, 12 September 2015
  • Wilson Prichard, Paola Salardi and Paul Segal

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

  ICTD Working Paper 23: Summary A large body of cross-country econometric research has investigated the possibility of a political resource curse, by which access to extensive natural resources…
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