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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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Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile
  • Saturday, 12 September 2015
  • Tasha Fairfield and Michel Jorratt

Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

  ICTD Working Paper 17: Summary This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares…
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What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State
  • Saturday, 12 September 2015
  • Rosa Maria Alonso i Terme

What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State

ICTD Working Paper 16: Summary One of the crucial areas of government policy responsible for the weak development performance of the Philippines is tax policy and administration. By 2011, the tax to…
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Obstacles to Increasing Tax Revenues in Low Income Countries

Obstacles to Increasing Tax Revenues in Low Income Countries

  ICTD Working Paper 15: Summary This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are…
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The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform
  • Saturday, 19 September 2015
  • Mirza Hassan and Wilson Prichard

The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

  ICTD Working Paper 14: Summary This paper explores the political economy of tax reform in Bangladesh over several decades, shedding light on the complex factors that account for unusually…
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Is the International Tax System Fit for Purpose, Especially for Developing Countries?

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

  ICTD Working Paper 13: Summary Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the…
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Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone
  • Tuesday, 15 September 2015
  • Samuel Jibao and Wilson Prichard

Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone

  ICTD Working Paper 12: Summary This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from…
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Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
  • Saturday, 19 September 2015
  • Oliver Lough, Richard Mallett and Paul Harvey

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

  ICTD Working Paper 11: Summary This is a joint paper by the International Centre for Tax and Development (ICTD) and the Secure Livelihoods Research Consortium (SLRC) Despite growing interest in…
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Revenue Reform and Statebuilding in Anglophone Africa

Revenue Reform and Statebuilding in Anglophone Africa

  ICTD Working Paper 10: Summary Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in…
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Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?
  • Saturday, 19 September 2015
  • Olav Lundstøl, Gaël Raballand and Fuvya Nyirongo

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

  ICTD Working Paper 9: Summary The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources,…
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