International Centre for Tax and Development: Recent submissions
Now showing items 341-360 of 490
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Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries
(ICTD, 2018-05)Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership of corporate entities, in an effort to bring greater transparency to multinational corporation (MNC) tax strategies, ... -
Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa
(Wiley Online Library, 2018-02-13)African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro‐data from anglophone and francophone ... -
Aid and Taxation in Ethiopia
(Taylor and Francis, 2016-05-12)The relation between aid and taxation is largely contested in the literature. On the one hand, aid may act as a substitute for tax revenue and thus have a crowding-out effect. It can also have a detrimental effect on ... -
Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile
(Wiley Online Library, 2015-04-10)We contribute to research on inequality and world top incomes by presenting the first calculations of Chilean top income shares and effective tax rates using individual tax return microdata from 2005 and 2009. We pay special ... -
Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana
(Cambridge University Press, 2017-03-06)This article provides a ground-level view of market taxation in two local government areas in Ghana’s relatively disadvantaged northern region. It describes a system shaped by informal practices that are grounded in social ... -
Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone
(Taylor and Francis, 2016-05-12)This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies ... -
Could Changes in the International Tax System be a Strategy for Dealing with Inequality?
(UNESCO, 2016-01-01)At the level of tax design, the answer to this question is clear and positive. It would be easy, for example, to draft the international treaty and the national legislation required to implement Thomas Piketty’s (2014) ... -
Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies
(Elsevier, 2013-02-16)How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping ... -
From the Lab to the Field: A Review of Tax Experiments
(Wiley Online Library, 2017-03-21)Tax experiments have been gaining momentum in recent years, although this literature dates back several decades.With new developments in methods and data availability, tax experiments have gradually moved away from lab ... -
The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone
(Oxford University Press, 2015-05-28)Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. ... -
Structural Power in Comparative Political Economy: Perspectives from Policy Formulation in Latin America
(Cambridge University Press, 2017-01-20)Structural power is a critical variable that merits more extensive and more explicit attention in Latin American political economy and in comparative politics more broadly. Assessing structural power in conjunction with ... -
Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries: Evidence from Political Budget Cycles Affecting Taxation
(Cambridge University Press, 2016-04-14)Studies of political budget cycles in developing countries have generally sought to inform understanding of short-term fiscal dynamics, but can also offer unique insight into broader political dynamics in developing ... -
Revenue Reform and Statebuilding in Anglophone Africa
(Elsevier, 2014-01-01)Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa contributed only modestly to that goal. They have produced impressive tax agencies, but no detectable increases in revenue ... -
Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries
(Wiley Online Library, 2014-08-05)Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation to finance public goods and services, as well as recognition of the ... -
Local Government Taxation in Sub-Saharan Africa
(Chr. Michelsen Institute, 2014-03)This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The ... -
Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico
(Elsevier, 2017-12-11)Drawing on insights from the literature on institutional design—how rules shape behavior to achieve desired outcomes—this article examines how certain design features of taxes—such as allowing for civil society oversight, ... -
What is the Role of Taxpayer Education in Africa?
(IDS, 2018-04-01)This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African ... -
Bankene kan stoppe kapitalflukt fra fattige land
(Forskning.no ScienceNordic, 2013-01-25) -
The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications
(Taylor and Francis, 2017-01-03)This article explores the fiscal effects of aid in Ethiopia using the Cointegrated Vector AutoRegressive (CVAR) methodology to model complex long-run and short-run dynamics. We use national data for 1961–2010, including a ... -
Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries
(UNU-WIDER, 2013-02)Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the ...