International Centre for Tax and Development
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Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
(Institute of Development Studies, 2021-10)Community-driven development (CDD) has long been embraced by international development partners as a means of delivering public goods and strengthening social capital and cohesion, particularly in fragile contexts. ... -
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
(Institute of Development Studies, 2021-10)While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in ... -
There and Back Again: The Making of Uganda’s Mobile Money Tax
(Institute of Development Studies, 2021-07)Mobile money is widely seen as a powerful tool for enhancing financial inclusion and, potentially, improving the economic well-being of the poor. As the mobile money sector, and its turnover, have grown, certain governments ... -
Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda
(Institute of Development Studies, 2021-10)Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived ... -
Rethinking Formalisation: A Conceptual Critique and Research Agenda
(Institute of Development Studies, 2021-10)The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It has underpinned policy interventions and proposals from tax registration to property ... -
Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe
(Institute of Development Studies, 2021-08)Value added tax (VAT) has grown in importance in Africa since it was introduced on a large scale in the 1990s. It is now the largest single source of tax revenue for African governments. At the same time, and almost ... -
Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
(Institute of Development Studies, 2021-09)Community contributions are often required as part of community-driven development (CDD) programmes, with payment encouraged through matching grants. However, little remains known about the impact of matching grants, or ... -
Using New Data to Support Tax Treaty Negotiation
(World Bank, 2021-07-13)This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. -
Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe
(Institute of Development Studies, 2021-07)Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue ... -
The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment
(Institute of Development Studies, 2021-07)The digitalisation of the economy has spotlighted fundamental flaws in international tax rules, which have been exacerbated since the 1970s with the wider shift to the services economy and the growth of international ... -
There and Back Again: The Making of Uganda’s Mobile Money Tax
(Institute of Development Studies, 2021-07)This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of ... -
The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria
(Institute of Development Studies, 2021-06)Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, ... -
More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria
(Institute of Development Studies, 2021-06)Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria's GDP. In terms of its health impact, 4.9 per ... -
Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
(Institute of Development Studies, 2021-01)The issue of agricultural taxation has almost completely disappeared from scholarly and policy agendas in recent decades. And, yet, agriculture continues to be taxed very lightly in much of the Global South – even though ... -
The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
(Institute of Development Studies, 2021-05)There are substantial differences in the spread of the pandemic and the policy response to it between high and low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middle income countries ... -
Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
(Institute of Development Studies, 2021-04)The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across ... -
Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement
(Institute of Development Studies, 2021-05)In the last decade, African authorities and the international community have called for support to increase taxation capacity in order to reduce reliance on aid flows. This commitment to support tax administrations was ... -
The VAT in Practice: Equity, Enforcement and Complexity
(Institute of Development Studies, 2021-05)There are substantial differences in the spread of the pandemic and the policy response to it between highand low-income countries (LICs). In terms of case numbers, the pandemic has affected high and middleincome countries ... -
Taxing the Informal Economy is not a Silver Bullet for Financing Development - or the COVID-19 Recovery
(Institute of Development Studies, 2021-04-26)This briefing explores the Covid-19 pandemic, which has raised twin challenges for public revenue around the world. Governments have undertaken huge expenses to finance medical responses and social protection programmes. ... -
How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority
(Institute of Development Studies, 2021-04)The paper assesses the cleanliness of taxpayer returns at the Uganda Revenue Authority (URA) in terms of: (a) completeness – the extent to which taxpayers submit all the required information as specified in the return ...
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