International Centre for Tax and Development: Recent submissions
Now showing items 21-40 of 490
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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 ... -
Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire
(Institute of Development Studies, 2024-05)This policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend ... -
Pathways into the Tax Net: Better Ways to Register African Taxpayers
(Institute of Development Studies, 2024-05)Systems for registering taxpayers in sub-Saharan Africa are often poorly designed and managed. There are three characteristic problems: the process of registering new taxpayers is not sufficiently targeted on the people ... -
Technology Evolution and Tax Compliance: Evidence from Rwanda
(Institute of Development Studies, 2024-05)Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance, and technology can be key to obtaining information. In the last decade, African tax administrations have increasingly ... -
Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India
(Institute of Development Studies, 2024-05)What are the implications of non-state armed group taxation on the business environment and conflict dynamics? Various non-state armed groups collect ‘tax’ along arterial roads in north-east India – of different types and ... -
Protests, Fiscal Redistribution, and Government Responses: Evidence from Nigeria
(Institute of Development Studies, 2024-04)In democracies, protests are often viewed by citizens as a costly last resort measure to demand more economic and political rights and resources from policymakers by whom they feel unheard. When citizens feel unheard, they ... -
Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia
(Institute of Development Studies, 2024-04)Extractive industry governance is a hot topic in both academic research and the public arena. The area that has been most heavily studied in the academic field is the resource curse, which documents the negative ... -
Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration
(Institute of Development Studies, 2024-04)Tax administrations in Africa and, more broadly, low-income countries (LICs), are increasingly investing in advanced digital technologies, in an effort to build more effective, rules-based and efficient tax systems. ... -
Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State
(Institute of Development Studies, 2024-04-12)This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State. The need to ... -
A Climate Treaty for the Global Taxation of Carbon
(Institute of Development Studies, 2024-04-12)This paper aims to highlight the key policy considerations undertaken when drafting the articles that informed the text of the Multilateral Carbon Tax Treaty (MCTT). It is the product of the many comments received from the ... -
Multilateral Carbon Tax Treaty (MCTT)
(2024-04-12)These are the articles of the Multilateral Carbon Tax Treaty (MCTT), for discussion purposes. It is the product of the many comments received from the commentators invited to provide inputs to the MCTT. The MCTT comprises ... -
Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone
(Institute of Development Studies, 2024-03)How should governments in sub-Saharan Africa boost their own-source revenue? In this research note I explore the decision of policymakers to expand property taxation into rural areas in the context of developing countries. ... -
Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC
(Institute of Development Studies, 2024-02)This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship ... -
Engendering Taxation: a Research and Policy Agenda
(Institute of Development Studies, 2024-03)Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might ... -
Re-evaluating Uganda’s Mobile Money Tax
(Institute of Development Studies, 2024-01)The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case ... -
A Tax Strategy for a Digital Uganda
(Institute of Development Studies, 2024-01)The Government of Uganda has a vision for a digitally empowered society, which is set out in a wide range of government documents. Ministries, Departments and Agencies (MDAs) have their own digital strategies cascading ... -
Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
(Institute of Development Studies, 2024-03)Digital financial services like mobile money are increasingly prevalent in developing countries as an alternative to traditional financial services. For many governments, they have become critical components of domestic ... -
Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
(Institute of Development Studies, 2024-02-29)In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating ... -
Using Digital Technologies to Improve Tax Collection – the Case of Togo
(Institute of Development Studies, 2024-03)The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), present opportunities and challenges to tax administrations in Africa. In ... -
Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?
(2024-03)Lower-income countries have huge financing needs. While tackling the climate challenge and achieving the Sustainable Development Goals requires substantial capital investments, the Covid-19 epidemic has highlighted an ...
