Showing 25 - 31 of 31 publications
May 2016

International Corporate Taxation

by Sol Picciotto

This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD’s first five-year funding period in Spring 2016. This one looks at international corporate taxation.

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March 2007

How Does Taxation Affect the Quality of Governance?

by Mick Moore & Sue Unsworth (Caroline Knowles,Natasha Hickman eds.)

There are clear connections between how states obtain revenue, and the quality of their governance. If governments are not dependent on taxes for their fi nance, they are less accountable and responsive to citizen taxpayers, and have little incentive to build political and organisational capacity to negotiate and collect revenue and spend it effectively. The…

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Using Local IT Solutions to Improve Local Government Tax Reform

by Wilson Prichard

Appropriate information technology systems are critical to realising the local government tax reforms that are the focus of growing international attention. The two systems frequently favoured by donors and governments are sophisticated international systems, which offer the (elusive) promise of transformation, or, tailored systems developed locally by donors themselves, which promise low cost and local…

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Building Tax Capacity in Developing Countries

by Mick Moore, Odd-Helge Fjeldstad, Jan Isaksen, Olav Lundstøl, Rhiannon McCluskey & Wilson Prichard

The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax…

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