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Showing 121-132 of 232 Blogs
November 2019|
Blog

Can property tax valuation in Africa be simplified? Lessons from a pilot project in Freetown, Sierra Leone

by Wilson Prichard, Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel & Graeme Stewart-Wilson

Across sub-Saharan Africa, ineffective property valuation presents a serious hurdle to strengthening local property taxes. Between…

potential reallocation of taxing rights
November 2019|
Blog

Resource-Rich Countries and the Digital Tax Agenda

by Alexandra Readhead

Those of us involved in the mining sector could be forgiven for thinking that the OECD’s program…

November 2019|
Blog

The Inclusive Framework is considering radical proposals, but in the real world…

by Ben Dickinson

In her recent blog, Allison Christians usefully alerts us to some of the challenges and opportunities…

November 2019|
Blog

Response to Richard Bird’s Critique of “Innovations in Tax Compliance”

by Wilson Prichard

At the request of the ICTD, Professor Richard Bird generously agreed to review the new World…

November 2019|
Blog

Review of new World Bank framework “Innovations in Tax Compliance”

by Richard Bird

See here for a response to Professor Bird’s critique by the World Bank framework’s lead author…

November 2019|
Blog

Enforcement, facilitation and trust: why pay taxes?

by Wilson Prichard & Marijn Verhoeven

The government of Kaduna State, Nigeria, has been working to increase tax collection by broadening the…

November 2019|
Blog

OECD Secretariat’s Unified Approach: How to get things on a truly Equal Footing

by Allison Christians

The public consultation on the OECD Secretariat’s proposed “Unified Approach” to international corporate taxation ends on…

October 2019|
Blog

The OECD’s digital tax proposal: untangling the impact of ‘Pillar One’ on developing countries

by Martin Hearson

Yesterday the OECD secretariat published its proposed ‘unified approach’ to update corporate tax rules for the…

September 2019|
Blog

Tax treaties: Why the Indonesian government keeps losing in court

by Maarten Hietland

There is a growing interest in the role that double tax agreements play in eroding societies’…

August 2019|
Blog

‘Marketing intangibles’: challenges and opportunities for taxation in Africa

by Anthony Kibirige

Intangible assets are more valuable than ever before. The Global Intangible Finance Tracker found that 52%…

August 2019|
Blog

Broadening Nigeria’s revenue base: Can little drops of taxes make a mighty nation?

by Uzochukwu Uchechukwu Alutu

Nigeria’s dependence on oil Nigeria relies more on oil than it does on direct taxes or…

August 2019|
Blog

The Global Debate on Taxing the Digital Economy – How do African Countries Stand to Benefit?

by Joy Ndubai

When the OECD’s ‘Inclusive Framework’ invited public input on the possible solutions to the tax challenges…