Latest Publications

Transfer Pricing in Argentina 1932-2015
byVeronica Grondona and Andres Knobel

ICTD Working Paper 63 Summary: This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative…

Using Internal and External Sources of Information to Reduce Customs Evasion
byCyril Chalendard

ICTD Working Paper 62 Summary: This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, we proxy…

Research in Brief Issue 14: Improving International Tax Dispute Settlement
bySol Picciotto

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big…

News & Events

Call for Papers: UNU-WIDER Conference

Call for Papers: UNU-WIDER Conference

20 January 2017

United Nations University World Institute for Development Economics Research (UNU-WIDER) will organize a two-day conference on public economics for development, in Maputo, Mozambique on 5-6 July 2017. Despite successes in...

Video: Mick Moore on Taxing Africa Better, Not More

Video: Mick Moore on Taxing Africa Better, Not More

11 January 2017

"If the only tool you have is a hammer, then every problem looks like a nail” says Professor Mick Moore, who presents his compelling critique of contemporary tax reform efforts...

Innovative Research Helps Rwanda Raise $9m in Tax Revenue

Innovative Research Helps Rwanda Raise $9m in Tax Revenue

01 December 2016

In North America and Europe, substantial research has been conducted to evaluate the effectiveness of various communication strategies for improving the compliance of taxpayers. For the first time, a similar...

Latest Blogs

Eustace Uzor
18 January 2017
Commentary and Debate
The need to achieve fiscal convergence and consolidation in Nigeria cannot be overemphasised. This is especially important considering that the economy recently slipped into recession, according to data from the National Bureau of Statistics. One not...
Mike Durst
09 January 2017
Commentary and Debate
Policy-makers in developing countries, when choosing a mix of fiscal instruments to govern a mining or oil-and-gas development, often face a dilemma. It’s a tug-of-war between tradition, as represented by a preference for royalties that are based on...
Sol Picciotto
15 December 2016
Commentary and Debate
What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result from differing interpretations of the provisions of a tax treaty between the two countries. However, the...

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