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Book

The Routledge Handbook of Smuggling

The Routledge Handbook of Smuggling offers a comprehensive survey of interdisciplinary research related to smuggling, reflecting on key themes, and charting current and future trends. Divided into six parts and spanning over 30 chapters, the volume covers themes such as mobility, borders,...

Florian Weigand

22 December 2021

Journal

China and International Development: Knowledge, Governance, and Practice

IDS Bulletin 52.2

China’s global engagement with the developing world is changing rapidly in an era where ‘traditional’ aid discourses and the practices of new ‘emerging powers’ in development cooperation are evolving. As the largest South–South cooperation (SSC) provider and the second largest...

29 November 2021

Working Paper

Glimpses of Fiscal States in Sub-Saharan Africa

ICTD Working Paper 132

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more...

27 November 2021

Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

ICTD Working Paper 125

Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African...

Lucas Millán-Narotzky & 3 others

26 November 2021

Working Paper

Beyond Greed: Why Armed Groups Tax

ICTD Working Paper 131

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. Policymakers often focus on targeting the mechanisms of armed group taxation as...

Image of Max Gallien
Max Gallien & 4 others

9 November 2021