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ICTD Summary Brief 13: Linking Property Tax Revenue and Public Services

ICTD Summary Brief 13: Linking Property Tax Revenue and Public Services

In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to…
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ICTD Summary Brief 12: Central-Local Government Roles and Relationships in Property Taxation

ICTD Summary Brief 12: Central-Local Government Roles and Relationships in Property Taxation

Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant…
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ICTD Summary Brief 11: Strengthening IT Systems for Property Tax Reform

ICTD Summary Brief 11: Strengthening IT Systems for Property Tax Reform

The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been…
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ICTD Summary Brief 10: Valuation for Property Tax Purposes
  • Wednesday, 15 November 2017
  • Nyah Zebong, Paul Fish and Wilson Prichard

ICTD Summary Brief 10: Valuation for Property Tax Purposes

Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property…
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ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have…
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ICTD Summary Brief 8: ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research
  • Tuesday, 31 January 2017
  • Rhiannon McCluskey and Milly Nalukwago Isingoma

ICTD Summary Brief 8: ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research

Although administrative tax data is incredibly valuable for researching questions relating to taxation, inequality, and labour markets, it has been virtually unused for research in Africa. In…
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Research in Brief Issue 14: Improving International Tax Dispute Settlement

Research in Brief Issue 14: Improving International Tax Dispute Settlement

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…
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ICTD Summary Brief 7: What Have We Learned About International Tax Disputes

ICTD Summary Brief 7: What Have We Learned About International Tax Disputes

This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It…
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Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration…
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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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