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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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How Can Governments of Low-Income Countries Collect More Tax Revenue?
  • Monday, 20 November 2017
  • Mick Moore and Wilson Prichard

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

ICTD Working Paper 70 Summary: It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of…
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How Kenya has Implemented and  Adjusted to the Changes in International  Transfer Pricing Regulations:  1920-2016

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

ICTD Working Paper 69 Summary: A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is…
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How Do We Measure Tax Expenditures? The Zambian Example

How Do We Measure Tax Expenditures? The Zambian Example

ICTD Working Paper 68 Summary: The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised,…
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Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions
  • Tuesday, 05 September 2017
  • Thomas Cantens and Gaël Raballand

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

ICTD Working Paper 67 Summary: Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field…
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Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
  • Friday, 31 March 2017
  • Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

ICTD Working Paper 66 Summary: In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies.…
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The Political Economy of Long-Term Revenue Decline in Sri Lanka

The Political Economy of Long-Term Revenue Decline in Sri Lanka

ICTD Working Paper 65 Summary: From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass…
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Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

ICTD Working Paper 64 Summary: In Part 2 of this article, the author continues her examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African…
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Transfer Pricing in Argentina 1932-2015
  • Thursday, 12 January 2017
  • Veronica Grondona and Andres Knobel

Transfer Pricing in Argentina 1932-2015

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…
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Using Internal and External Sources of Information to Reduce Customs Evasion

Using Internal and External Sources of Information to Reduce Customs Evasion

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…
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