Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

Publications

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Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

Journal Article

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

August 2020
Michael Durst

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Partner Publication

The Appropriateness of International Tax Norms to Developing Country Contexts

August 2020
Martin Hearson, Joy W. Ndubai, Tovony Randriamanalina

Book

How Can Governments of Low-Income Countries Collect More Tax Revenue?

August 2020
Mick Moore, Wilson Prichard

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

African Tax Administration Paper

Who can make Ugandan Taxpayers more Compliant?

July 2020
Ronald Waiswa, Doris Akol, Milly Isingoma Nalukwago

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Research in Brief

Active Ghosts: Nil-filing in Rwanda

July 2020
Giulia Mascagni, Fabrizio Santoro, Denis Mukama, Naphtal Hakizimana

Policy Brief

What is ‘Offshore’? International Tax Evasion and Avoidance and How to Combat it

July 2020
Sol Picciotto

Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

June 2020
Michael Durst

Research in Brief

Review of Tax Treaty Practices and Policy Framework in Africa

June 2020
Catherine Ngina Mutava

ICTD Work Across the World

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