International Centre for Tax and Development
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Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector
(Institute of Development Studies, 2023-11)Presumptive tax has become a popular way of taxing businesses operating in the informal sector across middle- and low-income countries. However, evidence on the unintended effects of presumptive tax systems is scant and ... -
Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo
(Institute of Development Studies, 2023-11)Developing countries often lack the financial resources to provide public goods. Property taxation has been identified as a promising source of local revenue, because it is relatively efficient, captures growth in real ... -
Digitalisation and Subnational Tax Administration in Nigeria
(Institute of Development Studies, 2023-11)There has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to ... -
Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India
(Institute of Development Studies, 2023-11)What are the effects of rebel taxation? Along arterial roads in north-east India, various non state armed groups collect ‘tax’ – of different types and amounts, with varied degrees of coercion and systematisation. Based ... -
Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses
(Institute of Development Studies, 2023-11)Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are not, on average, more likely to suffer from tax revenue losses than other countries. Yet, ... -
Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia
(Institute of Development Studies, 2023-10)The Extractive Industry Transparency Initiative (EITI) is the leading global transparency standard for the extractive industry. It aims to improve governance standards in the extractive industry by providing a public ... -
Using Digital Technologies to Improve Tax Collection – the Case of Togo
(Institute of Development Studies, 2023-10)The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), has given both opportunities and challenges to tax administrations in Africa. ... -
Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
(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
(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
(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
(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 ...
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