International Centre for Tax and Development: Recent submissions
Now showing items 141-160 of 490
-
Tobacco Taxation Factsheet: Mali
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Niger
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Nigeria
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Sierra Leone
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Tobacco Taxation Factsheet: Togo
(Institute of Development Studies, 2020-05)Tobacco use causes more than 8 million deaths globally each year, with more than 80% of the world’s smokers living in low- and middle-income countries. The cost of tobacco in West Africa, both in terms of the negative ... -
Beyond Greed: Why Armed Groups Tax
(Taylor & Francis Online, 2022-02-20)Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs to go beyond revenue motivations, to also engage with explanations related to ideology, ... -
Digital Payments Taxation Factsheet: Tanzania
(Institute of Development Studies, 2022-02-28)Digital financial services in Tanzania have increased the efficiency of service delivery and lowered the cost of financial transactions, thereby increasing the financial inclusion of the poor. -
Digital Payments Taxation Factsheet: Kenya
(Institute of Development Studies, 2022-02-28)Digital financial services are growing in Kenya and play an important role in supporting the financial inclusion of the poor. -
Digital Payments Taxation Factsheet: Uganda
(Institute of Development Studies, 2022-02-28)Digital financial services are growing in Uganda and play an important role in supporting the financial inclusion of the poor. -
Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
(Institute of Development Studies, 2022-02-28)In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the ... -
Taliban Taxation in Afghanistan: (2006-2021)
(Institute of Development Studies, 2022-02-28)Before taking control of Afghanistan in August 2021, the Taliban had developed a remarkably state-like revenue collection system throughout the country. This ICTD research explores how that came to be, and what factors ... -
Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS
(Institute of Development Studies, 2022-02-01)Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income countries face strong pressures to increase domestic resource mobilisation, and major ... -
Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
(Institute of Development Studies, 2022-02-01)New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services ... -
The Promise and Limitations of Information Technology for Tax Mobilisation
(Institute of Development Studies, 2022-01)Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations ... -
The IPE of Global Tax Governance
(Taylor & Francis Group, 2020)Taxation binds the state together with its citizens, and with other economic actors operating within its borders. The growth of cross-border capital flows and global corporations has complicated these taxing relationships, ... -
The Political Science of Global Tax Governance
(Edward Elgar, 2020-12-15)This chapter provides a review of the political science literature on the international tax regime. First, we distinguish between (1) interest- and (2) power-based, as well as (3) institutionalist and (4) ideational accounts. ... -
The Politics and History of Global Tax Governance
(Edward Elgar, 2021-09-14)We discuss the history, political determinants and current challenges of global tax governance. We divide the last century into three eras: foundation, during which states built a regime to prevent double taxation using ... -
The Rise of China and Contestation in Global Tax Governance
(Taylor & Francis Group, 2022-01-14)This paper examines the relationship between China’s changing economy and its global business tax diplomacy. Three trends dominate: China is becoming a net capital exporter, emerging as a major consumer market, and is home ... -
The Politics of Taxing Multinational Firms in a Digital Age
(Taylor & Francis Online, 2021-12-17)Taxing multinationals is politically difficult because of the structural power of mobile firms within the global economy, and this structural power is expected to increase in the digital age. Recently however there has ... -
Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone
(Wiley Online Library, 2021-05-01)Motivation While there is increasing evidence that taxation can contribute to greater government responsiveness and accountability, such positive outcomes are not guaranteed. If the environment does not enable tax bargaining, ...
