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Is the International Tax System Fit for Purpose, Especially for Developing Countries?

Author

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  • Picciotto, Sol

Abstract

international tax, transnational corporations, unitary taxation

Suggested Citation

  • Picciotto, Sol, 2013. "Is the International Tax System Fit for Purpose, Especially for Developing Countries?," Working Papers 10246, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:10246
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10246
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    Citations

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    Cited by:

    1. Richard M. Bird, 2016. "Reforming International Taxation: Is the Process the Real Product?," Hacienda Pública Española / Review of Public Economics, IEF, vol. 217(2), pages 159-180, June.
    2. Alex Cobham & Petr Janský & Markus Meinzer, . "A half-century of resistance to corporate disclosure," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    3. Richard M. Bird, 2014. "Global Taxes and International Taxation: Mirage and Reality," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1429, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Alex Cobham & Petr Janský, 2019. "Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 91-110, January.
    5. Liudmila V. Polezharova & Aleksandra M. Krasnobaeva, 2020. "E-Commerce Taxation in Russia: Problems and Approaches," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 6(2), pages 125-143.
    6. Alex Cobham & Petr Janský & Chris Jones & Yama Temouri, . "An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    7. Kohler, Pierre, 2014. "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper 55357, University Library of Munich, Germany.

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    Keywords

    Economic Development;

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