International Centre for Tax and Development
Browse by
Recent Submissions
-
Technology and Tax: Adoption and Impacts of E-services in Rwanda
(Institute of Development Studies, 2023-01-16)Many low-income countries are increasingly digitising various tax services, usually motivated by efforts to increase efficiency and transparency and reduce the burden of compliance for taxpayers. However, where awareness ... -
The Tax Response to COVID-19 in Ethiopia: Lessons for the Future
(Institute of Development Studies, 2023-01-18)The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities ... -
Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
(Institute of Development Studies, 2023-01-16)Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer compliance and close their countries’ financing gap. With this aim, the Rwanda Revenue Authority (RRA) has implemented ... -
The Devil in the Detail: Examining Ghana’s New e-Levy From a Policy-design Perspective
(Institute of Development Studies, 2022-11-10)This is the second webinar in DIGITAX’s e-levy series ‘The devil in the detail: Examining Ghana’s new e-levy from a policy design perspective. There has been much debate around the implications of the e-levy since it was ... -
It’s Time to Reform Transfer Pricing Benchmarking
(Tax Notes International, 2022-06-06)The malfunction of commonly used transfer pricing methods has been central to the problem of base erosion and profit shifting that has motivated the ongoing tax reform efforts of the OECD and its inclusive framework. ... -
Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
(Institute of Development Studies, 2022)New digital technologies, such as Digital Financial Services (DFS) and digital IDs, are gaining momentum in Africa and lower income countries (LICs) more broadly. These technologies could have an impact on an increasingly ... -
Understanding the Political Economy of South Africa’s Carbon Tax
(Institute of Development Studies, 2022-12)South Africa is the only country in sub-Saharan Africa to have enacted a carbon tax to date. Although the country was ahead of the curve when it began considering the tax’s implementation in 2010, it took until 2019 for ... -
Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda
(Institute of Development Studies, 2022-12)Taxing the richest individuals is a priority goal for every tax administration, and even more so in Africa, where tax revenues are insufficient to fund development. Due to tax evasion and limited fiscal capacities, personal ... -
Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration
(Institute of Development Studies, 2022-12-07)As they increasingly adopt digital infrastructure, public administrations worldwide are increasingly collecting, generating and managing data. Empirical researchers are, at the same time, collaborating more and more with ... -
An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries
(Institute of Development Studies, 2022-12-07)National tax administrations are increasingly investing in the digital facilities needed to make it possible for taxpayers to go online both to file their routine tax returns (e-filing) and remit the tax payments due ... -
The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective
(Institute of Development Studies, 2022-11-21)Property tax administration is the bedrock for effective revenue mobilisation, development, and good local governance for local governments. Yet administering property taxation continues to be a major problem, especially ... -
The Political Economy of South Africa’s Carbon Tax
(Institute of Development Studies, 2022-11-10)The subject of carbon pricing is rising up the global policy agenda, as countries take action in the aftermath of the United Nations Framework Convention on Climate Change’s Conference of the Parties 26 summit in November ... -
Growth or Goods: Examining Tax Morale Among Property Owners in Lagos
(Institute of Development Studies, 2022-10-11)What motivates property owners to pay taxes in places where state enforcement is weak? Using an online experiment among property owners in Lagos, Nigeria, we evaluate the extent to which different appeals increase respondents’ ... -
ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone
(Institute of Development Studies, 2022-10)The adoption of information and communication technologies (ICTs) in the public sector, including for tax administration, has been hailed as potentially transformational over the last few decades. Its impact has been ... -
Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
(Institute of Development Studies, 2022-09)The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: ... -
Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini
(The University of Chicago Press Journals, 2022-08)Very little is known about why taxpayers in sub-Saharan Africa pay their taxes. This article reports results from a nationwide randomized controlled trial in Eswatini, nudging more than 20,000 income tax payers with ... -
Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
(Institute of Development Studies, 2022-09)The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) ... -
Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria
(Wiley Periodicals LLC, 2022-08)Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation ... -
Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
(Institute of Development Studies, 2022-08)The empirical evidence on the drivers of compliance is expanding quickly, but there is less evidence from low-income countries. Mass-media communication channels are a cheap option that budget-constrained revenue ... -
Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS
(Institute of Development Studies, 2022-06)Low-income countries are facing strong pressure to bring in more revenue at home. With digital financial services (DFS) rapidly expanding across Africa and other low-income countries a growing number are therefore considering ...
RSS 1.0