International Centre for Tax and Development: Recent submissions
Now showing items 321-340 of 490
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Can ICTs Increase Tax? Experimental Evidence from Ethiopia
(IDS, 2018-08-07)This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem T. Mengistu, and Firew B. Woldeyes. This series is aimed at policy makers, tax administrators, fellow researchers and ... -
What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda
(IDS, 2018-07-31)This ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Jalia Kangave and Dan Ngabirano. This series is aimed at policy makers, tax administrators, fellow researchers and anyone ... -
The OECD’s BEPS Project and Lower-Income Countries
(Tax Notes International, 2018-06-04)In reviewing the OECD’s BEPS process as it relates to lower-income countries, it may be useful to begin with a question about global tax institutions: Why, as controversy arose over base erosion and profit shifting after ... -
Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa
(Urban Research Publications Limited, 2017-09)In many parts of Africa, societies that remain primarily rural are experiencing accelerated urban growth and highly visible booms in property development. In the absence of significant industrialization, investment is ... -
Can ICTs Increase Tax? Experimental Evidence from Ethiopia
(IDS, 2018-07-02)The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, ... -
Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting
(Tax Notes International, 2018-06-19)This is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. This chapter examines the evolution, over almost a century, of the body of ... -
Chapter 2: Poverty, Tax Competition, and Base Erosion
(Tax Notes International, 2018-03-19)This is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, the author examines the basic economic dilemma faced by ... -
Chapter 1: Taxing Multinational Business in Low-Income Countries
(Tax Notes International, 2018-02-19)This is a chapter from the book: Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms. The book explores a topic that has been highly controversial in recent years: ... -
Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone
(IDS, 2018-06-27)This ICTD Research in Brief is a two-page summary of ICTD Working Paper 74 by Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao. This series is aimed at policy makers, tax administrators, fellow researchers and ... -
Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities
(IDS, 2018-06-28)There is no silver bullet to strengthen the tax systems of low-income countries. Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, ... -
Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take
(IDS, 2018-06)Revenues from mining constitute a significant development opportunity, particularly in income-poor but resource-rich countries in Africa. However, there is limited knowledge regarding the extent to which such countries ... -
What Might an Agenda for Equitable Taxation Look Like?
(IDS, 2018-06)The past decade has witnessed an unprecedented surge in international attention to the challenge of expanding tax collection in developing countries; this accelerated in 2017. This has, however, come with a risk that too ... -
Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns
(IDS, 2018-06-05)This research in brief is a summary of ICTD Working Paper 80 by Kas Sempere : In the broad sense, ‘tax justice’ explores pro-poor and redistributive tax systems able to reduce inequality. It involves a transparent process ... -
Practical Guidance Note: Training Manual for Implementing Property Tax Reform with a Points-Based Valuation
(IDS, 2018-06-06)The paper shares the author’s on-going experience in supporting the implementation of property tax reform programmes in smaller urban centres and rural districts in Sub-Saharan Africa, covering more than 12 local governments ... -
Tax Unrest Among Market Traders : The Local Side of ActionAid´s International Tax Justice Campaign in Nigeria
(IDS, 2018-05-30)Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level ... -
Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
(IDS, 2018-05-21)This paper examines the effect of regulatory burdens related to tax administration on firms’ compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax ... -
What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda
(IDS, 2018-05-21)Successful decentralisation relies heavily on the ability of subnational government to generate its own revenue. In many African countries, subnational government is authorised to collect a variety of taxes and user fees ... -
Tax in Development: Towards a Strategic Aid Approach
(IDS, 2018-05-15)Raising a higher share of the value added in an economy for the public purpose is associated with state building, modern economic growth and development. From 2002-3 to date, low- and lower-middle income countries raised ... -
A Price-Based Royalty Tax?
(Tax Analysts, 2016-09-07)Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries.