International Centre for Tax and Development: Recent submissions

Now showing items 1-20 of 464

    • Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration 

      Santoro, Fabrizio; Prichard, Wilson; Mascagni, Giulia (Institute of Development Studies, 2024-04)
      Tax administrations in Africa and, more broadly, low-income countries (LICs), are increasingly investing in advanced digital technologies, in an effort to build more effective, rules-based and efficient tax systems. ...

    • Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State 

      Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed (Institute of Development Studies, 2024-04-12)
      This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State. The need to ...

    • A Climate Treaty for the Global Taxation of Carbon 

      Falcão, Tatiana (Institute of Development Studies, 2024-04-12)
      This paper aims to highlight the key policy considerations undertaken when drafting the articles that informed the text of the Multilateral Carbon Tax Treaty (MCTT). It is the product of the many comments received from the ...

    • Multilateral Carbon Tax Treaty (MCTT) 

      Falcão, Tatiana (2024-04-12)
      These are the draft articles of the Multilateral Carbon Tax Treaty (MCTT). It is the product of the many comments received from the commentators invited to provide inputs to the MCTT. The MCTT comprises 31 articles that ...

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      Test, Test (Institute of Development Studies, 2024-04)
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    • Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone 

      Grieco, Kevin (Institute of Development Studies, 2024-03)
      How should governments in sub-Saharan Africa boost their own-source revenue? In this research note I explore the decision of policymakers to expand property taxation into rural areas in the context of developing countries. ...

    • Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC 

      Henn, Soeren J.; Marchais, Gauthier; Mastaki Mugaruka, Christian; Sánchez de la Sierra, Raúl (Institute of Development Studies, 2024-02)
      This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship ...

    • Engendering Taxation: a Research and Policy Agenda 

      Joshi, Anuradha; Kangave, Jalia; van den Boogaard, Vanessa (Institute of Development Studies, 2024-03)
      Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might ...

    • Re-evaluating Uganda’s Mobile Money Tax 

      Wales, Christopher (Institute of Development Studies, 2024-01)
      The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case ...

    • A Tax Strategy for a Digital Uganda 

      Wales, Christopher (Institute of Development Studies, 2024-01)
      The Government of Uganda has a vision for a digitally empowered society, which is set out in a wide range of government documents. Ministries, Departments and Agencies (MDAs) have their own digital strategies cascading ...

    • Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration 

      Apeti, Ablam Estel; Edoh, Eyah Denise (Institute of Development Studies, 2024-03)
      Digital financial services like mobile money are increasingly prevalent in developing countries as an alternative to traditional financial services. For many governments, they have become critical components of domestic ...

    • Are Trade Rules Undermining Taxation of the Digital Economy in Africa? 

      Banga, Karishma; Beyleveld, Alexander (Institute of Development Studies, 2024-02-29)
      In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating ...

    • Using Digital Technologies to Improve Tax Collection – the Case of Togo 

      Kang’oro, Dorothy; Ngerero, Fidele; Odongo, Ignatius (Institute of Development Studies, 2024-03)
      The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), present opportunities and challenges to tax administrations in Africa. In ...

    • Getting Targets Right: How Much Revenue can Lower-Income Countries Raise? 

      Gallien, Max; Lees, Adrienne; Mascagni, Giulia (2024-03)
      Lower-income countries have huge financing needs. While tackling the climate challenge and achieving the Sustainable Development Goals requires substantial capital investments, the Covid-19 epidemic has highlighted an ...

    • Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework 

      Grown, Caren; Mascagni, Giulia (Institute of Development Studies, 2024-03)
      The subject of gender and taxation has gained increasing traction in policy circles. Most existing evidence is based on the implicit and explicit bias framework developed in the mid-1990s. This framework has been useful ...

    • The E-Levy and Merchant Payment Exemption in Ghana 

      Scarpini, Celeste; Santoro, Fabrizio; Abounabhan, Mary; Diouf, Awa (Institute of Development Studies, 2024-02)
      In this paper we look into the increasing use of electronic payment technologies in low-income countries (LICs), with a particular focus on the use of mobile money in Ghana. Our study evaluates the effectiveness of tax ...

    • Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana 

      Abounabhan, Mary; Diouf, Awa; Santoro, Fabrizio; Sakyi-Nyarko, Carlos; Scarpini, Celeste (Institute of Development Studies, 2024-02)
      This study investigates the intricate dynamics surrounding the implementation and reception of mobile money taxes, focusing on Ghana as a case study. Consumer-level mobile money taxes, particularly controversial, have ...

    • Digital Tax Policy and Tax Revenue Collection in Cameroon 

      Derrick, Fossong; Mc Moi Ndi, Ashu; Santoro, Fabrizio (Institute of Development Studies, 2023-12)
      Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance ...

    • Technology Evolution and Tax Compliance: Evidence from Rwanda 

      Rossel, Lucia; Santoro, Fabrizio; Hakizimana, Naphtal (Institute of Development Studies, 2023-09)
      Narrowing the ‘information problem’ through technology. Data on economic transactions is crucial for tax administrations to be able to enforce tax compliance. One way of obtaining more information is through technology. ...

    • Are Trade Rules Undermining Taxation of the Digital Economy in Africa? 

      Banga, Karishma; Beyleveld, Alexander (Institute of Development Studies, 2024-02)
      African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting fiscal pressures, it is imperative that they beware the implications of digital ...