Working Papers

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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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Unitary Taxation and International Tax Rules
  • Saturday, 12 September 2015
  • Reuven Avi-Yonah and Zachée Pouga Tinhaga

Unitary Taxation and International Tax Rules

  ICTD Working Paper 26: Summary Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms…
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Unitary Taxation of the Finance Sector

Unitary Taxation of the Finance Sector

  ICTD Working Paper 25: Summary Multinational financial institutions (MNFIs) play a significant role in financing the activities of their clients in developing nations. Consistent with the…
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Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

  ICTD Working Paper 24: Summary Despite significant evidence of ‘political budget cycles’ affecting public expenditure, studies of the impact of elections on tax collection have reached mixed…
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Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data
  • Saturday, 12 September 2015
  • Wilson Prichard, Paola Salardi and Paul Segal

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

  ICTD Working Paper 23: Summary A large body of cross-country econometric research has investigated the possibility of a political resource curse, by which access to extensive natural resources…
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Tax Structures, Economic Growth and Development
  • Saturday, 12 September 2015
  • Kyle McNabb & Philippe LeMay-Boucher

Tax Structures, Economic Growth and Development

  ICTD Working Paper 22: Summary This paper investigates the relationship between tax structures and economic growth in a panel of developed and developing countries. In order to raise revenue,…
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Aid and Taxation: Exploring the Relationship Using New Data
  • Saturday, 12 September 2015
  • Oliver Morrissey, Wilson Prichard & Samantha Torrance

Aid and Taxation: Exploring the Relationship Using New Data

  ICTD Working Paper 21: Summary This paper examines cross-country evidence concerning the relationship between aid and taxation using a new dataset compiled by the International Centre for Tax and…
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Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion

Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion

  ICTD Working Paper 20: Summary There are genuine concerns that foreign aid may crowd out domestic tax revenue. In the short run this would have negative consequences for the recipient…
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The ICTD Government Revenue Dataset
  • Saturday, 12 September 2015
  • Wilson Prichard, Alex Cobham & Andrew Goodall

The ICTD Government Revenue Dataset

  ICTD Working Paper 19: Summary A major obstacle to cross-country research on the role of revenue and taxation in development has been the weakness of available data. This paper presents a…
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Beyond BEPS: A Tax Policy Agenda for Developing Countries

Beyond BEPS: A Tax Policy Agenda for Developing Countries

  ICTD Working Paper 18: Summary As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper…
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