International Centre for Tax and Development: Recent submissions
Now showing items 121-140 of 490
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Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
(Institute of Development Studies, 2022-09)The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) ... -
Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria
(Wiley Periodicals LLC, 2022-08)Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation ... -
Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
(Institute of Development Studies, 2022-08)The empirical evidence on the drivers of compliance is expanding quickly, but there is less evidence from low-income countries. Mass-media communication channels are a cheap option that budget-constrained revenue ... -
Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS
(Institute of Development Studies, 2022-06)Low-income countries are facing strong pressure to bring in more revenue at home. With digital financial services (DFS) rapidly expanding across Africa and other low-income countries a growing number are therefore considering ... -
Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation
(Institute of Development Studies, 2022-06)Digital financial services (DFS) have expanded rapidly over the last decade, particularly in sub-Saharan Africa. They have been accompanied by claims that they can alleviate poverty, empower women, help businesses grow, ... -
Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda
(Institute of Development Studies, 2022-06)Appropriately taxing the richest is a priority for every government, even more so in Africa, where higher revenue mobilisation is needed to fund growth. In Uganda, the revenue authority launched a specific unit to monitor ... -
Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa
(Wiley, 2022-05)Motivation: There are three puzzling features of sub-Saharan African tax systems: tax administrations maintain records on vast numbers of small enterprises that actually provide no revenue; they continually invest resources ... -
The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya
(Institute of Development Studies, 2022-05)Historically, non-communicable diseases (NCDs) have typically been associated with tobacco and alcohol use. However, in recent decades increased levels of overweightness and obesity, mostly caused by poor eating habits ... -
Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini
(Institute of Development Studies, 2022-05)Many tax authorities changed the mode of interacting with taxpayers from physical to online as a response to the Covid-19 pandemic, to diminish the spread of the virus. Eswatini, the country under study, mandated the use ... -
The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data
(Oxford University Press, 2022-04-20)There are substantial differences in the spread of the covid-19 pandemic and policy responses to it between high- and low-income countries. While evidence on the former is growing, there remain more unanswered questions ... -
Tobacco Taxation Factsheet: Cape Verde
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Benin
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Burkina Faso
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Côte d’Ivoire
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: The Gambia
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Ghana
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Guinea
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Guinea Bissau
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Liberia
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Senegal
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ...
