International Centre for Tax and Development: Recent submissions

Now showing items 481-490 of 490

    • Environmental Taxation and Development: A Scoping Study 

      Spratt, Stephen (IDS, 2012-06)
      Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, ...

    • Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’ 

      Flores-Macías, Gustavo A. (IDS, 2012-07)
      Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of ...

    • Mining Sector Taxation in Tanzania 

      Muganyizi, Tonedeus K. (IDS, 2012-08)
      Tanzania introduced its first mining policy in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would ...

    • Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions 

      Joshi, Anuradha; Prichard, Wilson; Heady, Christopher (IDS, 2012-08)
      Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent attention has remained focused on comparatively technical ...

    • Caught in a Trap: Zambia’s Mineral Tax Reforms 

      Manley, David (IDS, 2012-09)
      Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource ...

    • Peoples’ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance 

      Fjeldstad, Odd-Helge; Schulz-Herzenberg, Collette; Sjursen, Ingrid Hoem (Chr. Michelsen Institute (CMI), 2012-10)
      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 ...

    • Local Government Revenue Mobilisation in Anglophone Africa 

      Fjeldstad, Odd-Helge; Heggstad, Kari (IDS, 2012-10)
      This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific revenue instruments and their effects on economic efficiency, ...

    • Donors, Aid and Taxation in Developing Countries: An Overview 

      Prichard, Wilson; Brun, Jean-Francois; Morrissey, Oliver (IDS, 2012-09)
      Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation ...

    • Taxation and Development: What Have We Learned from Fifty Years of Research? 

      Bird, Richard M. (IDS, 2012-04)
      This paper considers how economic thinking about taxation in developing countries has changed over the last half century. It suggests that three different ‘models’ of development taxation may be discerned over this period. ...

    • Taxation and state building: towards a governance focused tax reform agenda 

      Prichard, Wilson (Institute of Development Studies (UK), 2010-09)
      Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the ...