International Centre for Tax and Development
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Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?
(Institute of Development Studies, 2021-07)Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. ... -
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 ... -
Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
(Oxford University Press, 2021-03)This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely ... -
Are Women More Tax Compliant than Men? How Would We Know?
(Institute of Development Studies, 2021-03-17)Most research on tax compliance, including research on gender differences in compliance, is based on one of two problematic sources of data. One is surveys enquiring about attitudes and beliefs about taxpaying, or actual ... -
Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
(Institute of Development Studies, 2021-03-12)This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the impact of the COVID-19 pandemic in Rwanda. We show that the lockdown in Rwanda had a severe impact on the domestic economy, ... -
Profit Shifting of Multinational Corporations Worldwide
(Institute of Development Studies, 2021-03-11)Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research ... -
Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
(Institute of Development Studies, 2021-03-11)Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel ... -
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’ ...
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