International Centre for Tax and Development: Recent submissions
Now showing items 301-320 of 490
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Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority
(IDS, 2018-11-09)Tax collection has historically – in Africa and in the rest of the world – been very much a male preserve. The situation is changing. Partly because of changes in the ways in which taxes are collected, women are entering ... -
The Customer is King: Evidence on VAT Compliance in Tanzania
(IDS, 2018-10-18)Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, ... -
Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
(IDS, 2018-10-18)Virtually all the literature on taxation presents it as a relationship between government and non-government taxpayers. And even though in practice government organisations are – or should be – big taxpayers, very few ... -
How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
(IDS, 2018-10-11)This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic ... -
Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting
(Elsevier, 2018-09-17)Fiscal decentralization has been implemented in many countries with an explicit objective of improving public service delivery and reduce poverty. However, its effectiveness in achieving these goals are much debated and ... -
Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take
(IDS, 2018-09-19)This ICTD Research in Brief is a two-page summary of ICTD Working paper 81 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short ... -
Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia
(IDS, 2018-09-07)Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened ... -
Tax in Development – Towards a Strategic Aid Approach
(IDS, 2018-09-07)The paper represents a step in the direction of thinking systematically about tax related aid efforts from a poverty and development perspective of an aid agency. It sets out a multi-tiered framework of some key indicators ... -
Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
(Journal of Borderlands Studies, 2018-08-25)Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, ... -
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
(IDS, 2018-09-05)There is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still ... -
True Values
(Royal Institution of Chartered Surveyors (RICS), 2018-05-16)Where property markets are still developing, there is little sales data on which to base valuations. As a result, it is more difficult to assign accurate property valuations, there is greater scope for abuse, and these ... -
Why is Tax Education Important for Compliance?
(IDS, 2018-08-21)This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone ... -
Fiscal Policy, State Building and Economic Development
(UNU‐WIDER, 2018-03-13)This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University‐World Institute ... -
The Politics of Taxation: Introduction to the Special Section
(Taylor and Francis, 2016-05-12)Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more ... -
Taxation and Development
(Oxford University Press, 2018-06-07)In many discussions of nations' development, we often focus on their economic and social development. Is it becoming wealthier? Is its society modernizing? Is it becoming more technologically sophisticated? Are social ... -
When the Terrain Does Not Fit the Map: Local Government Taxation in Africa
(DIIS, 2015-06-01)In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public ... -
Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries
(Tax Notes International, 2018-08-20)In the preceding four chapters of this book, I have sought to explore (i) the economic and political roots of base erosion and profit shifting in lower-income countries and (ii) the recent (and continuing) efforts of the ... -
Tax Revenue Performance and Vulnerability in Developing Countries
(The Journal of Developement Studies, 2018-05-12)This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. ... -
Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan
(Routledge, 2016-05-12)The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, ... -
Taxing Africa: Coercion, Reform and Development
(ZED Books, 2018-07-15)Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these ...
