International Centre for Tax and Development: Recent submissions
Now showing items 181-200 of 490
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More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria
(Institute of Development Studies, 2021-06)Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria's GDP. In terms of its health impact, 4.9 per ... -
Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
(Institute of Development Studies, 2021-01)The issue of agricultural taxation has almost completely disappeared from scholarly and policy agendas in recent decades. And, yet, agriculture continues to be taxed very lightly in much of the Global South – even though ... -
The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
(Institute of Development Studies, 2021-05)There are substantial differences in the spread of the pandemic and the policy response to it between high and low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middle income countries ... -
Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
(Institute of Development Studies, 2021-04)The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across ... -
Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement
(Institute of Development Studies, 2021-05)In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was ... -
The VAT in Practice: Equity, Enforcement and Complexity
(Institute of Development Studies, 2021-05)The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ ... -
Taxing the Informal Economy is not a Silver Bullet for Financing Development - or the COVID-19 Recovery
(Institute of Development Studies, 2021-04-26)This briefing explores the Covid-19 pandemic, which has raised twin challenges for public revenue around the world. Governments have undertaken huge expenses to finance medical responses and social protection programmes. ... -
How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority
(Institute of Development Studies, 2021-04)The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return ... -
Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
(Oxford University Press, 2021-03)This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely ... -
Are Women More Tax Compliant than Men? How Would We Know?
(Institute of Development Studies, 2021-03-17)Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual ... -
Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
(Institute of Development Studies, 2021-03-12)This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the impact of the COVID-19 pandemic in Rwanda. We show that the lockdown in Rwanda had a severe impact on the domestic economy, ... -
Profit Shifting of Multinational Corporations Worldwide
(Institute of Development Studies, 2021-03-11)Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research ... -
Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
(Institute of Development Studies, 2021-03-11)Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel ... -
The VAT in Practice: Equity, Enforcement and Complexity
(Institute of Development Studies, 2021-01-23)The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ ... -
Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective
(Institute of Development Studies, 2021-01-07)Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, ... -
How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?
(Institute of Development Studies, 2020-12-18)Like several other revenue administrations, prior to the introduction of the Tax Administration Diagnostic Assessment Tool (TADAT) in Uganda, there was no comprehensive standard tool for assessing revenue administration ... -
Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda
(Institute of Development Studies, 2020-12-15)Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. ... -
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
(Institute of Development Studies, 2020-12-18)For half a century, the most influential international rules and standards for taxing multinational corporations have been formulated by a select group of developed countries, the OECD, with lower-income countries on the ... -
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
(Institute of Development Studies, 2020-12-18)Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ... -
To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
(Institute of Development Studies, 2020-12-04)Non-filing of income tax takes place when taxpayers fail to submit a tax declaration, despite being liable to do so, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa ...