Person

Erika Dayle Siu

Opinions

Opinion

Tobacco taxation shows insufficient progress in African countries

Jeffrey Drope

25 November 2021

Publications

Publication

Unitary Taxation in the Extractive Industry Sector

ICTD Working Paper 35

This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer efficient and effective tax and royalty policies for the extractive industries. Drawing upon experience with unitary approaches to...

1 May 2015