Prescriptive Approaches to Taxation: Reclaiming Policy Space

Musselli, Irene (27 July 2023). Prescriptive Approaches to Taxation: Reclaiming Policy Space. In: International Centre for Tax and Development Blog. International Centre for Tax and Development

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Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity trade mispricing and related tax abuses. To varying extents, these alternatives involve the use of reference prices and fixed margins, which make them simpler and easier to apply for tax purposes. The methods are “prescriptive” because they are based on rules that prescribe the applicable price ranges, margins, pricing formulas, and profit allocation methods.

Item Type:	Other
Division/Institute:	10 Strategic Research Centers > Centre for Development and Environment (CDE)
UniBE Contributor:	Musselli, Irene
Publisher:	International Centre for Tax and Development
Projects:	[1734] R4D Curbing Illicit Financila Flows Phase 2 [805] Sustainability Governance
Language:	English
Submitter:	Melchior Peter Nussbaumer
Date Deposited:	06 Sep 2023 11:08
Last Modified:	06 Sep 2023 11:08
Additional Information:	Online blog
URI:	https://boris.unibe.ch/id/eprint/185794