Latest Publications

Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan
byAnnet Wanyana Oguttu

ICTD Working Paper 54

Summary: 

This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for…

Taxing Multinational Enterprises as Unitary Firms
bySol Picciotto

ICTD Working Paper 53

Summary:

This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly…

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire
byTiangboho Sanogo and Jean-François Brun

ICTD Working Paper 52

Summary:

This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue…

News & Events

ICTD Impact Stories: Collaborative Research to Improve Tax Compliance in Rwanda

ICTD Impact Stories: Collaborative Research to Improve Tax Compliance in Rwanda

28 June 2016

The most reliable way for revenue authorities to find out how to improve tax compliance is to conduct large scale research experiments. To do this, they need the services of...

ICTD Researcher Prof. Sol Picciotto Joins the UN Tax subcommittee

ICTD Researcher Prof. Sol Picciotto Joins the UN Tax subcommittee

15 June 2016

ICTD Researcher Prof. Sol Picciotto (pictured) is set to join the subcommittee on dispute resolution of the UN Tax Committee. Prof Picciotto will be joining Tom Balco, who is also...

2nd ATRN CONGRESS - Call for Papers Registration Opens

2nd ATRN CONGRESS - Call for Papers Registration Opens

14 June 2016

The African Tax Administration Forum (ATAF) is pleased to invite submissions for the second annual congress of the African Tax Research Network (ATRN), which presents an opportunity for academics, researchers,...

Latest Blogs

Mick Moore
08 June 2016
Commentary and Debate
Sri Lankans sometimes like to claim perverse records for their country. You will likely have heard the proud assertion that ‘Sri Lanka has the highest suicide rate in the world’. Fortunately, that is not true. But here is a genuine perverse record, ...
Rhiannon McCluskey
04 April 2016
Commentary and Debate
A great deal of attention has been paid to the obstacles African governments face in effectively taxing the profits of transnational corporations. African governments are frequently urged to widen their tax bases by reducing tax incentives for forei...
Kyle McNabb
01 March 2016
Commentary and Debate
In 2010, the ICTD launched efforts to create the ICTD government revenue dataset (GRD), which is increasingly recognized as the best possible source of cross-country revenue data for researchers. An important motivation was concern about the quali...

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