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Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

Working Paper 47  Summary: This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often…
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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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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
  • Friday, 05 February 2016
  • Jalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

ICTD Working Paper 45 Summary: For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration.…
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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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Business people’s views of paying taxes in Ethiopia
  • Friday, 15 January 2016
  • Wollela Abehodie Yesegat and Odd-Helge Fjeldstad

Business people’s views of paying taxes in Ethiopia

ICTD Working Paper 43: Summary This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business…
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Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
  • Tuesday, 10 November 2015
  • Alex Cobham and Petr Janský

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

ICTD Working Paper 42: Summary A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative aims to reduce the extent of misalignment between the profits of…
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A Price-Based Royalty Tax?
  • Thursday, 15 October 2015
  • Kimberly A. Clausing and Michael C. Durst

A Price-Based Royalty Tax?

ICTD Working Paper 41: Summary This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive…
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Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

  ICTD Working Paper 40: Summary This paper argues that global corporate tax policies have long been dominated by a political consensus among governments of countries at all levels of economic…
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What Do We Know about Mineral Resource Rent Sharing in Africa?
  • Saturday, 12 September 2015
  • Bertrand Laporte and Céline de Quatrebarbes

What Do We Know about Mineral Resource Rent Sharing in Africa?

  ICTD Working Paper 39: Summary Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable countries need…
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Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

  ICTD Working Paper 38: Summary Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming…
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