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Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

ICTD Working Paper 71 Summary: This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light…
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The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
  • Thursday, 07 April 2016
  • Giulia Mascagni and Andualem Mengistu

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

ICTD Working Paper 48 Summary This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result…
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Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

  ICTD Research Report 2: Summary This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment…
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