International Centre for Tax and Development

 

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  • Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy 

    Anyidoho, Nana Akua; Gallien, Max; Rogan, Mike; van den Boogaard, Vanessa (Institute of Development Studies, 2023-09)
    In recent years, more and more governments in lower income countries have been introducing taxes on mobile money transfers as a means to raise revenue. These are often explicitly promoted as a way of taxing informal ...

  • Tax Treaty Shopping and Developing Countries 

    van 't Riet, Maarten; Lejour, Arjan (Institute of Development Studies, 2023-09)
    Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are, on average, not more likely to suffer from tax revenue losses than other countries. Yet, ...

  • Beyond Greed: Why Armed Groups Tax 

    Bandula-Irwin, Tanya; Gallien, Max; Jackson, Ashley; van den Boogaard, Vanessa; Weigand, Florian (2023-08)
    Armed groups tax. Journalistic accounts often have a tone of surprise about this fact, while policy reports tend to strike a tone of alarm, highlighting the link between armed group taxation and ongoing conflict. ...

  • Technology Evolution and Tax Compliance: Evidence from Rwanda 

    Hakizimana, Naphtal; Santoro, Fabrizio (Institute of Development Studies, 2023-08)
    Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness ...

  • BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives 

    Durst, Michael C. (Tax Analysts, 2023-04-17)
    The 15 percent minimum tax will reduce the appeal of both the implicit investment incentives made available by BEPS planning and the explicit tax-based incentives that countries provide through measures like tax ...

  • Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia 

    Yimam, Seid; Asmare, Fissha; Moore, Mick (Institute of Development Studies, 2023-07-20)
    It is widely believed that the existence of ‘informal sector’ enterprises that visibly do not pay direct taxes reduces the willingness of owners of formal, tax-registered enterprises to pay their own taxes. We call this ...

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