Latest Publications

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda
byDenis Mukama, John Karangwa and Naphtal Hakizimana

Summary: The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin…

New Book! Taxing Multinational Enterprises as Unitary Firms
byed.Sol Picciotto
We’re pleased to share this book, which you can download and read for free below. Introduction: The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the…
UNU-WIDER Working Paper: Global distribution of revenue loss from tax avoidance - Re-estimation and country results
byAlex Cobham and Petr Janský

 

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by…

News & Events

New Taxation & Transparency Short Course August 8-11

New Taxation & Transparency Short Course August 8-11

07 March 2017

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. The Topic: There is now...

Documentary Screening & Discussion: The Price We Pay with John Christensen

Documentary Screening & Discussion: The Price We Pay with John Christensen

07 March 2017

On Tuesday March 28th, the ICTD is hosting a documentary film screening with special guest John Christensen.  The film: The Price We Pay examines the timely issue of tax avoidance and...

Research Methods and Dissemination Workshop: Apply Now!

Research Methods and Dissemination Workshop: Apply Now!

26 January 2017

The African Tax Administration Forum (ATAF) and the ICTD are pleased to announce the second edition of the Research Methods and Dissemination workshop, as a follow-up capacity building activity from...

Latest Blogs

Alex Cobham
22 March 2017
Commentary and Debate
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al. (2015; 2016), which divides roughly into $400 billion of OECD losses and $200 billi...
Alex Cobham
28 February 2017
Commentary and Debate
International tax rules for multinational companies appear to be approaching a major crossroads, for three reasons. First, the OECD Base Erosion and Profit Shifting (BEPS) process is increasingly seen as unlikely to deliver on the ambition of its on...
Bill Savedoff
09 February 2017
Commentary and Debate
Last November, I got a birthday gift from the International Monetary Fund: my very own copy of “How to Design and Enforce Tobacco Excises?” I don’t blame you for missing it—it came out 5 days before the US election. I was quite pleased to see it. I’...

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