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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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The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

  ICTD Working Paper 32: Summary The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of…
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Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia
  • Saturday, 12 September 2015
  • Merima Ali, Abdulaziz Shifa, Abebe Shimeles and Firew Woldeyes

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

  ICTD Working Paper 31: Summary Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that…
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Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana
  • Saturday, 12 September 2015
  • Wilson Prichard and Vanessa van den Boogaard

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

  ICTD Working Paper 30: Summary The advance of decentralisation efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur…
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Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

  ICTD Working Paper 29: Summary Development scholars are taking renewed interest in the taxation-accountability theory, which broadly claims that if governments are dependent on taxation they will…
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Global Taxes and International Taxation: Mirage and Reality

Global Taxes and International Taxation: Mirage and Reality

  ICTD Working Paper 28: Summary Many global taxes have been proposed over the years. This study reviews the more important global tax proposals and concludes that, while many such ideas seem…
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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
  • Saturday, 12 September 2015
  • Alex Cobham and Simon Loretz

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

  ICTD Working Paper 27: Summary Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While…
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