Recent Submissions

  • Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting 

    Sanogo, Tiangboho (Elsevier, 2018-09-17)
    Fiscal decentralization has been implemented in many countries with an explicit objective of improving public service delivery and reduce poverty. However, its effectiveness in achieving these goals are much debated and ...
  • Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take 

    Lundstøl, Olav (IDS, 2018-09-19)
    This ICTD Research in Brief is a two-page summary of ICTD Working paper 81 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short ...
  • Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia 

    Mengistu, Andualem; Mascagni, Giulia (IDS, 2018-09-07)
    Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened ...
  • Tax in Development – Towards a Strategic Aid Approach 

    Lundstøl, Olav (IDS, 2018-09-07)
    The paper represents a step in the direction of thinking systematically about tax related aid efforts from a poverty and development perspective of an aid agency. It sets out a multi-tiered framework of some key indicators ...
  • Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone 

    van den Boogaard, Vanessa; Jibao, Samuel; Prichard, Wilson (Journal of Borderlands Studies, 2018-08-25)
    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, ...
  • Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa 

    Ali, Merima (IDS, 2018-09-05)
    There is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still ...
  • True Values 

    Zebong, Nyah; Prichard, Wilson (Royal Institution of Chartered Surveyors (RICS), 2018-05-16)
    Where property markets are still developing, there is little sales data on which to base valuations. As a result, it is more difficult to assign accurate property valuations, there is greater scope for abuse, and these ...
  • Why is Tax Education Important for Compliance? 

    Mascagni, Giulia; Santoro, Fabrizio (IDS, 2018-08-21)
    This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone ...
  • Fiscal Policy, State Building and Economic Development 

    Addison, Tony; Niño‐Zarazúa, Miguel; Pirttilä, Jukka (UNU‐WIDER, 2018-03-13)
    This article presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University‐World Institute ...
  • The Politics of Taxation: Introduction to the Special Section 

    von Haldenwang, Christian; von Schiller, Armin (Taylor and Francis, 2016-05-12)
    Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation for Economic Co-operation and Development (OECD), the World Bank and the G20 are calling for more ...
  • Taxation and Development 

    Moore, Mick (Oxford University Press, 2018-06-07)
    In many discussions of nations' development, we often focus on their economic and social development. Is it becoming wealthier? Is its society modernizing? Is it becoming more technologically sophisticated? Are social ...
  • When the Terrain Does Not Fit the Map: Local Government Taxation in Africa 

    Fjeldstad, Odd-Helge (DIIS, 2015-06-01)
    In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public ...
  • Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries 

    Durst, Michael C. (Tax Notes International, 2018-08-20)
    In the preceding four chapters of this book, I have sought to explore (i) the economic and political roots of base erosion and profit shifting in lower-income countries and (ii) the recent (and continuing) efforts of the ...
  • Tax Revenue Performance and Vulnerability in Developing Countries 

    Morrissey, Oliver; von Haldenwang, Christian; von Schiller, Armin; Ivanyna, Maksym; Bordon, Ingo (The Journal of Developement Studies, 2018-05-12)
    This paper addresses vulnerability of revenue to external shocks using export composition to capture economic structure and differentiating countries according to income levels, resource endowments and political regimes. ...
  • Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan 

    Piracha, Mujtaba; Moore, Mick (Routledge, 2016-05-12)
    The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, ...
  • Taxing Africa: Coercion, Reform and Development 

    Moore, Mick; Prichard, Wilson; Fjeldstad, Odd-Helge (ZED Books, 2018-07-15)
    Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these ...
  • Can ICTs Increase Tax? Experimental Evidence from Ethiopia 

    Mascagni, Giulia; Mengistu, Andualem T.; Woldeyes, Firew B. (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 

    Bakibinga, David.J (IDS, 2018-07-31)
    This ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Julia 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 

    Durst, Michael C. (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 

    Goodfellow, Tom (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 ...

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