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ICTD Summary Brief 6: Tax and Gender in Developing Countries: What are the Issues?

ICTD Summary Brief 6: Tax and Gender in Developing Countries: What are the Issues?

This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This brief explains what we have…
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Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

ICTD Working Paper 51 Summary: In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not…
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Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

ICTD Working Paper 44: Summary Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their…
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Foreign Advice and Tax Policy in Developing Countries

Foreign Advice and Tax Policy in Developing Countries

  Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not…
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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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