International Centre for Tax and Development: Recent submissions
Now showing items 461-480 of 490
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Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data
(Institute of Development Studies, 2014-09)A large body of cross-country econometric research has investigated the possibility of a political resource curse, by which access to extensive natural resources reduces the extent of democracy and accountability. However, ... -
Tax Structures, Economic Growth and Development
(Institute of Development Studies, 2014-09)This paper investigates the relationship between tax structures and economic growth in a panel of developed and developing countries. In order to raise revenue, low-income countries have historically relied more heavily ... -
Aid and Taxation: Exploring the Relationship Using New Data
(Institute of Development Studies, 2014-09)This paper examines cross-country evidence concerning the relationship between aid and taxation using a new dataset compiled by the International Centre for Tax and Development (ICTD), and including some extensions to ... -
Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion
(Institute of Development Studies, 2014-09)There are genuine concerns that foreign aid may crowd out domestic tax revenue. In the short run this would have negative consequences for the recipient government's revenue, and over a longer period could corrode ... -
Beyond BEPS: A Tax Policy Agenda for Developing Countries
(Institute of Development Studies, 2014-06)As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper reflects on the most promising directions for legislative ... -
The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform
(Institute of Development Studies, 2013-11)This paper explores the political economy of tax reform in Bangladesh over several decades, shedding light on the complex factors that account for unusually effective and sustained resistance to significant reform. We ... -
Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile
(Institute of Development Studies, 2014-01)This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based ... -
Is the International Tax System Fit for Purpose, Especially for Developing Countries?
(Institute of Development Studies, 2013-09)Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the legitimacy of taxation and the increased power of states ... -
Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone
(Institute of Development Studies, 2015-09-15)This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three ... -
What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State
(Institute of Development Studies, 2015-09-12)One of the crucial areas of government policy responsible for the weak development performance of the Philippines is tax policy and administration. By 2011, the tax to GDP ratio had fallen to a meagre 12.3 per cent, 4.6 ... -
Obstacles to Increasing Tax Revenues in Low Income Countries
(Institute of Development Studies, UNRISD and SDC, 2015-09-19)This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are used to answer it. The first approach is comparisons: among ... -
The ICTD Government Revenue Dataset
(Institute of Development Studies, 2014-09)A major obstacle to cross-country research on the role of revenue and taxation in development has been the weakness of available data. This paper presents a new Government Revenue Dataset (GRD), developed through the ... -
Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
(Institute of Development Studies, 2013-06-01)Despite growing interest in the connections between taxation, development and governance, surprisingly little attention has been paid to the relationship between taxation and people’s livelihoods, particularly in places ... -
Revenue Reform and Statebuilding in Anglophone Africa
(Institute of Development Studies, 2013-05-15)Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms. These ... -
Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?
(Institute of Development Studies, 2015-09-19)The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a subsoil ... -
People's Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance
(International Centre for Tax and Development, 2012-09-12)What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches ... -
From the Lab to the Field: a Review of Tax Experiments
(International Centre for Tax and Development, 2016-02-11)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 ... -
Building Tax Capacity in Developing Countries
(Institute of Development Studies, 2015-07-05)The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. ... -
Tax Revenue Mobilistation In Developing Countries: Issues and Challenges
(European Union (Belgium), 2014-04-11)In recent years, domestic revenue mobilisation in developing countries gained increasing prominence in the policy debate. Several factors explain this, including the potential benefits of taxation for statebuilding; ... -
Using Local IT Solutions to Improve Local Government Tax Reform
(2014-03-25)Appropriate information technology systems are critical to realising the local government tax reforms that are the focus of growing international attention. The two systems frequently favoured by donors and governments ...
