International Centre for Tax and Development: Recent submissions
Now showing items 361-380 of 490
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The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform
(Taylor and Francis, 2016-05-12)This paper explains the persistence of a tax system characterised by low revenue collection and extensive informality in Bangladesh. It combines analysis of long-term formal and informal institutions and of micro-level ... -
Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research
(Taylor and Francis, 2014-08-26)This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the ... -
Global distribution of revenue loss from tax avoidance - Re-estimation and country results
(UNU-Wider, 2017-03)International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers ... -
Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia
(Oxford University Press, 2017-06-15)Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, ... -
Tax Revenue Mobilization in Conflict‐affected Developing Countries
(Wiley Online, 2018-03-13)How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during and after conflict periods in a selection of conflict‐affected ... -
To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa
(Elsevier, 2014-07-09)This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that tax-compliance attitude is positively ... -
Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research
(Elsevier, 2015-11-06)There is growing concern with the weaknesses of economic statistics relating to developing countries, and the risks that poor data have generated misleading research findings and poor policy advice. Cross-country tax data ... -
Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity: Research in Brief
(IDS, 2018-03)Fiscal federalism comprises the distribution of functions and tax revenue sources between central and regional governments. Fiscal federalism issues in respect of value added tax (VAT) do not arise in unitary states; in ... -
Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant? Research in Brief
(IDS, 2018-03)A major component of tax administration reform in sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of ... -
Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone
(IDS, 2018-03)This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. ... -
Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity
(IDS, 2018-03)In most federal systems, state governments are funded through a combination of direct fiscal transfers from the central government, and the revenue they collect directly from locally adopted taxes. Ethiopia is a federal ... -
Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
(IDS, 2018-02)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, ... -
Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
(IDS, 2017-10)In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and ... -
Tax Revenue Mobilization in Conflict-Affected Developing Countries
(UNU-WIDER, 2016-12)How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of ... -
Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience
(IDS, 2018-02-05)Low-income countries have, on average, reduced their reliance on foreign aid inthe past two decades. This has been achieved in part by collaborating with high-income countries and donor agencies to strengthen the capacity ... -
Taxation, Property Rights and the Social Contract in Lagos: Summary of Working Paper 73
(IDS, 2018-01)This ICTD Research in Brief is a two-page summary of ICTD Working Paper 73 by Tom Goodfellow and Olly Owen. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest ... -
Taxation, Property Rights and the Social Contract in Lagos
(IDS, 2018-01-31)Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity ... -
What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
(IDS, 2018-01-30)Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT)in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from ... -
Central-Local Government Roles and Relationships in Property Taxation
(IDS, 2017-09)Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between ... -
Linking Property Tax Revenue and Public Services
(IDS, 2017-09)In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of ...