International Centre for Tax and Development
Browse by
Recent Submissions
-
Taxing Mobile Money in Kenya: Impact on Financial Inclusion
(2024-05)Financial inclusion – where individuals and businesses have access to useful and affordable financial products and services that meet their needs, delivered in a responsible and sustainable way – is a critical component ... -
Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
(Institute of Development Studies, 2024-05)Transfer pricing refers to the technique of ascertaining the value or price of business transactions between related parties for tax purposes. The price of business transactions between related business entities (for ... -
Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC
(Institute of Development Studies, 2024-06)Delegating tax collection to informal leaders could raise tax revenue but runs the risk of undermining the local accountability of those leaders. We investigate this trade-off by exploiting whether city chiefs in the ... -
-
Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
(Institute of Development Studies, 2024)Comprehensive population data is often lacking in many developing countries, especially in Africa. This is a critical challenge for tax administrations, who are already grappling with a substantial hidden informal economy. ... -
-
Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
(Institute of Development Studies, 2024-05)This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, ... -
Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
(Institute of Development Studies, 2024-05)Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information ... -
Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC
(Institute of Development Studies, 2024-05)Test text here. -
Women in Ethiopian Tax Administration: Evidence on Representation and Performance
(Institute of Development Studies, 2024)Test text here. -
The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector
(Institute of Development Studies, 2024-05)International and domestic policymakers have long assumed that informal economies represent an ‘untapped goldmine’ for government coffers. While recent research has highlighted that many informal businesses do pay a range ... -
Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
(Institute of Development Studies, 2024-05)This paper investigates whether adopting mobile money services influences non resource tax revenues in emerging markets and developing countries. Using a sample of 97 countries over the period 1990–2021, our empirical ... -
Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector
(Institute of Development Studies, 2024-05)Presumptive tax has become a popular way of taxing businesses operating in the informal sector in middle- and low-income countries. The introduction of the presumptive tax system in Ethiopia in 2002 was intended to widen ... -
Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
(Institute of Development Studies, 2024-05)The context of multiple crises in recent times, including the COVID-19 pandemic, the war in Ukraine, and the rising number of severe climate-related events, has once again emphasised the pressing need for emerging ... -
Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability
(Institute of Development Studies, 2024-05)Agents play a key role in making financial services more accessible, especially for those who are financially excluded. Agents act as intermediaries between mobile money account holders and mobile money service providers, ... -
Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability
(Institute of Development Studies, 2024-05)Mobile money taxation gives African governments an opportunity to broaden their fiscal base and explore new revenue-generating possibilities. Cameroon introduced a 0.2 per cent tax on mobile money transfers and withdrawals ... -
The E-levy and Merchant Payment Exemption in Ghana
(Institute of Development Studies, 2024-05)Mobile money-enabled digital merchant payments have significant promise for enhancing tax compliance in lowincome countries, and addressing persistent challenges. First, digital merchant payments offered by mobile ... -
Pathways Into the Tax Net: Better Ways to Register African Taxpayers
(Institute of Development Studies, 2024-05)A good system for registering taxpayers is central for effective revenue collection. This is especially true for three taxes that account for the majority of revenue collected in most countries – corporate income tax, ... -
How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?
(Institute of Development Studies, 2024-05)This paper explores the potential benefits and risks to tax administrations of implementing central bank digital currencies (CBDCs), a digital version of national currencies that is gaining momentum worldwide. It outlines ... -
Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone
(Institute of Development Studies, 2024-05)How can weak states build fiscal capacity? I argue that governments in weak states can build fiscal capacity by collaborating with non-state, traditional political institutions (TPIs). Using a mix of experimental and ...