International Centre for Tax and Development: Recent submissions
Now showing items 281-300 of 490
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An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
(IDS, 2019-03-20)This report provides a descriptive analysis of discrepancies resulting from matching different value added tax (VAT) data sources in the Rwanda Revenue Authority database. VAT returns are declared by businesses of all sizes ... -
Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
(IDS, 2019-03-20)The proportion of economic activities that are categorised as informal or small-scale is unusually high in Zimbabwe. Given the depressed state of the economy over an extended period, it is logical that the government is ... -
Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
(IDS, 2019-03-14)African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge ... -
How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
(IDS, 2019-03-14)Property tax is tax charged on real estates or immovable assets. The tax base may be on land only, land and improvements on the land, or improvements on the land only. For the purpose of this paper property tax shall be ... -
Toilets Not Taxes: Gender Inequity in Dar es Salaam's City Markets
(IDS, 2019-03-14)Are taxation systems in Africa biased against women? This is a hard question to answer and there is very little literature on the topic. Gender biases of personal income tax systems in developed countries have been well ... -
Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
(IDS, 2019-02)The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this gap by providing the first rigorous evaluation of the effectiveness of taxpayer ... -
Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility
(Institute of Development Studies, 2019)The world’s lower-income countries face an urgent need for public revenue to build social and economic infrastructure. These countries, however, face a dilemma in seeking to tax the income of multinational companies operating ... -
Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)
(IDS, 2019-01)This working paper adopts an urban lens on property tax. It focuses specifically on how property tax operates in two African secondary cities, Kisumu (Kenya) and M’Bour (Senegal). The paper identifies three factors shaping ... -
International Tax, Regulatory Arbitrage and the Growth of Transnational Corporations
(United Nations Conference on Trade and Development, 2018)This paper traces the history of international corporate taxation, discusses how transnational corporations (TNCs), through their tax advisers, have helped to shape the system, and suggests that this is important in ... -
Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications
(Oxford University Press, 2018-10-24)In low-income countries, citizens often pay ‘taxes’ that differ substantially from what is required by statute. These non-statutory taxes are central to financing both local public goods and maintaining informal governance ... -
Profit-Split Method: Time for Countries to Apply a Standardised Approach
(Tax Notes International, 2018-07-23)With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance ... -
China's Challenge to International Tax Rules and the Implications for Global Economic Governance
(Oxford University Press, 2018-11-01)Twentieth century institutions of global economic governance face a profound challenge adapting to the rise of emerging markets and, especially, China's rise. This is especially the case for the international tax regime, ... -
Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority - Research in Brief
(IDS, 2019-01)Tax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and ... -
Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
(IDS, 2018-12-11)This ICTD Research in Brief is a two-page summary of ICTD Working paper 84 by Henry Saka, Ronald Waiswa and Jalia Kangave. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who ... -
Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
(IDS, 2018-12-11)This ICTD Research in Brief is a two-page summary of ICTD Working paper 87 by Vanessa van den Boogaard. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest ... -
Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets
(IDS, 2018-11-30)In this paper we examine market taxation in Dar es Salaam from a gender perspective. We do not find any evidence of gender bias in the way market traders are taxed, but we do find a major gender issue that we did not expect ... -
The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries
(IDS, 2018-11-29)Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, ... -
Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
(IDS, 2018-11-13)This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in ... -
Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief
(IDS, 2018-11-09)This ICTD Research in Brief is a two-page summary of ICTD Working paper 86 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short ... -
Problems of Transfer Pricing and Possibilities for Simplification
(IDS, 2018-11-09)The defects in the rules for allocation of the income of transnational corporations (TNCs) are at the heart of the current crisis in international corporate taxation. This paper explains how these rules emerged and developed, ...