International Centre for Tax and Development
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The VAT in Practice: Equity, Enforcement and Complexity
(Institute of Development Studies, 2021-01-23)The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ ... -
Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective
(Institute of Development Studies, 2021-01-07)Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, ... -
How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?
(Institute of Development Studies, 2020-12-18)Like several other revenue administrations, prior to the introduction of the Tax Administration Diagnostic Assessment Tool (TADAT) in Uganda, there was no comprehensive standard tool for assessing revenue administration ... -
Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda
(Institute of Development Studies, 2020-12-15)Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. ... -
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
(Institute of Development Studies, 2020-12-18)For half a century, the most influential international rules and standards for taxing multinational corporations have been formulated by a select group of developed countries, the OECD, with lower-income countries on the ... -
At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
(Institute of Development Studies, 2020-12-18)Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ... -
To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
(Institute of Development Studies, 2020-12-04)Non-filing of income tax takes place when taxpayers fail to submit a tax declaration, despite being liable to do so, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa ... -
Gender and Tax Compliance: Firm Level Evidence from Ethiopia
(Institute of Development Studies, 2020-12-09)Many Sub-Saharan African countries, characterised by government budget deficits, have been undergoing reforms and improvements to enhance tax revenue collection. However, such improvements often fall short of expectations ... -
What is Wrong with African Tax Administration?
(Institute of Development Studies, 2020-12-04)National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In several respects, they are, on average, more reformed and more efficient than tax administrations in other low-income ... -
A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
(Institute of Development Studies, 2020-12-01)The OECD’s Inclusive Framework is currently considering two substantial tax reform plans, Pillar One and Pillar Two. These are intended to develop a global consensus on methods for taxing the digitalised economy, but in ... -
The Taxation of the Digitalised Economy: An African Study
(Institute of Development Studies, 2020-12-01)African economies need adequate revenues for development, but weak tax laws, illicit financial flows and aggressive tax planning have made it difficult for them to attain their full potential in raising revenue. Furthermore, ... -
Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
(Institute of Development Studies, 2020-11-30)Taxation is high on the international development agenda, largely due to growing evidence that it can not only provide sustainable development funding, but also contribute to expanded responsiveness and accountability in ... -
Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
(Institute of Development Studies, 2020-11-17)Cigarettes have generally become less affordable over time in developed economies, with increased taxes and low income growth, but more affordable in developing countries, where there have been minimal changes in taxes ... -
Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
(Institute of Development Studies, 2020-11-17)This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana ... -
The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia
(IDS, 2020-11-09)This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster ... -
Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
(Institute of Development Studies, 2020-11-03)There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political ... -
How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini
(Institute of Development Studies, 2020-10-29)Tax collection in sub-Saharan Africa (SSA) performs poorly, with a tax/GDP ratio of about 15% –this has severe repercussions for service delivery, growth and state-building. The ratio in high-income countries is 35%. ... -
Gender and Tax Compliance: Firm Level Evidence from Ethiopia
(Institute of Development Studies, 2020-10-16)Developing countries often lack tax information and enforcement capacity necessary to effectively implement instruments of a modern tax system, such as VAT, income taxes and others. An alternative strategy to increase tax ... -
How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini
(Institute of Development Studies, 2020-10-16)Very little is known about why taxpayers in sub-Saharan Africa (SSA) remit their taxes. In collaboration with the Eswatini Revenue Authority (SRA), this study implements a nationwide randomised controlled trial nudging ... -
What is Wrong with African Tax Administration?
(Institute of Development Studies, 2020-09-24)National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In a number of respects, they are, on average, more reformed and more efficient than tax administrations in other low ...
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