Tax Avoidance in Sub-Saharan Africa’s Mining Sector

Author: Giorgia Albertin, Boriana Yontcheva, Dan Devlin, Hilary Devine, Marc Gerard, Sebastian Beer, Irena Jankulov Suljagic & Vimal V Thakoor

This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA’s revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it assesses the magnitude of profit shifting in mining drawing on new macro level research, supplemented by case studies to illustrate the lived experience of tax avoidance in SSA mining. Third, the paper identifies tax policy reforms that could boost revenue mobilization in SSA.

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Digitalization and Taxation in Asia

Author: Era Dabla-Norris, Ruud de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi & Fan Qi

Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

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Pension Reforms in Europe: How Far Have We Come and Gone?

Author: Armand P Fouejieu, Alvar Kangur, Samuel Romero Martinez & Mauricio Soto

In the past few decades, a myriad of reforms in Europe have had a significant impact on the way and extent to which public pensions provide retirement income. This departmental paper takes stock of where European pension systems stand and assesses their key characteristics. We present a novel measure of the balance between lifetime benefits and contributions—the Proportionality Measure—to examine pension systems’ long-term sustainability, fairness, and intergenerational equity

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