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Showing 1-12 of 26 Publications
Book

Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility

by Michael Durst
February 2019
Research in Brief

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

by Michael Durst
December 2020
Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

by Michael Durst
April 2023
Book

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

by Wilson Prichard
October 2015
Partner Publication

Global distribution of revenue loss from tax avoidance – Re-estimation and country results

by Alex Cobham & Petr Janský
March 2017
Policy Brief

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

by Wilson Prichard
May 2018
Book

Taxing Africa: Coercion, Reform and Development

by Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad
July 2018
Working Paper

Beyond BEPS: A Tax Policy Agenda for Developing Countries

by Michael Durst
June 2014
Working Paper

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

by Michael Durst
February 2015
Working Paper

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

by Michael Durst
June 2015
Working Paper

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

by Michael Durst
September 2015
Working Paper

A Price-Based Royalty Tax?

by Kimberly A. Clausing & Michael Durst
October 2015