International Centre for Tax and Development: Recent submissions
Now showing items 201-220 of 490
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Gender and Tax Compliance: Firm Level Evidence from Ethiopia
(Institute of Development Studies, 2020-12-09)Many Sub-Saharan African countries, characterised by government budget deficits, have been undergoing reforms and improvements to enhance tax revenue collection. However, such improvements often fall short of expectations ... -
What is Wrong with African Tax Administration?
(Institute of Development Studies, 2020-12-04)National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In several respects, they are, on average, more reformed and more efficient than tax administrations in other low-income ... -
A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
(Institute of Development Studies, 2020-12-01)The OECD’s Inclusive Framework is currently considering two substantial tax reform plans, Pillar One and Pillar Two. These are intended to develop a global consensus on methods for taxing the digitalised economy, but in ... -
The Taxation of the Digitalised Economy: An African Study
(Institute of Development Studies, 2020-12-01)African economies need adequate revenues for development, but weak tax laws, illicit financial flows and aggressive tax planning have made it difficult for them to attain their full potential in raising revenue. Furthermore, ... -
Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
(Institute of Development Studies, 2020-11-30)Taxation is high on the international development agenda, largely due to growing evidence that it can not only provide sustainable development funding, but also contribute to expanded responsiveness and accountability in ... -
Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
(Institute of Development Studies, 2020-11-17)Cigarettes have generally become less affordable over time in developed economies, with increased taxes and low income growth, but more affordable in developing countries, where there have been minimal changes in taxes ... -
Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
(Institute of Development Studies, 2020-11-17)This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana ... -
The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia
(IDS, 2020-11-09)This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster ... -
Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
(Institute of Development Studies, 2020-11-03)There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political ... -
How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini
(Institute of Development Studies, 2020-10-29)Tax collection in sub-Saharan Africa (SSA) performs poorly, with a tax/GDP ratio of about 15% –this has severe repercussions for service delivery, growth and state-building. The ratio in high-income countries is 35%. ... -
Gender and Tax Compliance: Firm Level Evidence from Ethiopia
(Institute of Development Studies, 2020-10-16)Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others. An alternative strategy to increase tax ... -
How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini
(Institute of Development Studies, 2020-10-16)Very little is known about why taxpayers in sub-Saharan Africa (SSA) remit their taxes. In collaboration with the Eswatini Revenue Authority (SRA), this study implements a nationwide randomised controlled trial nudging ... -
What is Wrong with African Tax Administration?
(Institute of Development Studies, 2020-09-24)National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In a number of respects, they are, on average, more reformed and more efficient than tax administrations in other low ... -
To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
(Institute of Development Studies, 2020-08-06)Non-filing refers to taxpayers who fail to submit a tax declaration, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa, and has a number of detrimental fiscal effects. ... -
Who can make Ugandan Taxpayers more Compliant?
(Institute of Development Studies, 2020-07-08)The rate of occurrence of tax evasion is higher in Uganda than in the rest of East Africa. Where the taxpayer has latitude to decide whether or not to be compliant, as in the case of income taxes, Ugandans seem to be less ... -
Tax Compliance of Wealthy Individuals in Rwanda
(Institute of Development Studies, 2020-07-28)Increasing emphasis is being placed on the need for low income countries to collect more tax revenue. In parallel, the need for equitable tax systems is also gaining prominence. While African countries have made remarkable ... -
Tax Compliance of Wealthy Individuals in Rwanda
(Institute of Development Studies, 2020-07-06)Low-income countries are increasing their fiscal independence through the improvement of domestic taxation systems. To continue to do so, they must ensure that these systems are perceived as equitable and preserve their ... -
What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it
(Institute of Development Studies, 2020-07-01)This briefing aims to explain the ‘offshore’ system which enables both evasion and avoidance of tax, as well as of other types of laws and regulations, and discusses countermeasures. All illicit cross-border financial flows ... -
Active Ghosts: Nil-filing in Rwanda
(Institute of Development Studies, 2020-07-08)Poor compliance is one of the key factors behind persistently low tax-to-GDP ratios in developing countries. Two dimensions of non-compliance that have been widely studied are under-reporting and non-filing (i.e. failing ... -
A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
(Institute of Development Studies, 2020-06-29)This paper considers whether the ‘Amount B’ proposal currently being negotiated in the Inclusive Framework, for the attribution of fixed remuneration for the ‘routine’ distribution and marketing activities of MNE affiliates, ...
