Publication Type: Working Paper

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Working Paper

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

January 2016
Jalia Kangave, Susan Nakato, Ronald Waiswa & Patrick Lumala Zzimbe
Working Paper

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

January 2016
Michael Durst
Working Paper

Business people’s views of paying taxes in Ethiopia

January 2016
Wollela Abehodie Yesegat & Odd-Helge Fjeldstad
Working Paper

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

November 2015
Alex Cobham & Petr Janský
Working Paper

A Price-Based Royalty Tax?

October 2015
Kimberly A. Clausing & Michael Durst
Working Paper

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

September 2015
Michael Durst
Working Paper

What Do We Know about Mineral Resource Rent Sharing in Africa?

August 2015
Bertrand Laporte & Céline de Quatrebarbes
Working Paper

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

July 2015
Tom Goodfellow
Working Paper

Tax and the Governance Dividend

July 2015
Mick Moore
Working Paper

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

June 2015
Michael Durst
Working Paper

Unitary Taxation in the Extractive Industry Sector

May 2015
Erika Dayle Siu, Sol Picciotto, Jack Mintz & Akilagpa Sawyerr
Working Paper

Unitary Taxation: Tax Base and the Role of Accounting

April 2015
Prem Sikka & Richard Murphy
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