Working Papers

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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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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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