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Taxing Multinational Enterprises as Unitary Firms

Taxing Multinational Enterprises as Unitary Firms

We’re pleased to share this book, which you can download and read for free below.  Introduction: The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the…
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The Political Economy of Long-Term Revenue Decline in Sri Lanka

The Political Economy of Long-Term Revenue Decline in Sri Lanka

ICTD Working Paper 65 Summary: From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass…
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Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

ICTD Working Paper 64 Summary: In Part 2 of this article, the author continues her examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African…
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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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One Size Does Not Fit All: A Field Experiment on the Drivers of  Tax Compliance and Delivery Methods in Rwanda
  • Friday, 27 January 2017
  • Giulia Mascagni, Christopher Nell and Nara Monkam

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

ICTD Working Paper 58 Summary: Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries.…
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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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The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
  • Thursday, 07 April 2016
  • Giulia Mascagni and Andualem Mengistu

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

ICTD Working Paper 48 Summary This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result…
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From the Lab to the Field: a Review of Tax Experiments

From the Lab to the Field: a Review of Tax Experiments

ICTD Working Paper 46 Summary Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability,…
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