Working Papers

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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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Tax and the Governance Dividend

Tax and the Governance Dividend

  ICTD Working Paper 37: Summary It is now widely believed that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition…
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Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

  ICTD Working Paper 36: Summary This paper evaluates the efforts of the Organisation for Economic Co-operation and Development (OECD), in its project on base erosion and profit shifting (BEPS), to…
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Unitary Taxation in the Extractive Industry Sector
  • Saturday, 12 September 2015
  • Erika Dayle Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr

Unitary Taxation in the Extractive Industry Sector

  ICTD Working Paper 35: Summary This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer…
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Unitary Taxation: Tax Base and the Role of Accounting
  • Saturday, 12 September 2015
  • Prem Sikka and Richard Murphy

Unitary Taxation: Tax Base and the Role of Accounting

  ICTD Working Paper 34: Summary For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with…
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Understanding Low-Level State Capacity: Property Tax Collection in Pakistan
  • Saturday, 12 September 2015
  • Mujtaba Piracha and Mick Moore

Understanding Low-Level State Capacity: Property Tax Collection in Pakistan

  ICTD Working Paper 33: Summary This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very…
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