International Centre for Tax and Development: Recent submissions
Now showing items 161-180 of 490
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Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model
(Institute of Development Studies, 2021-12-02)International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are ... -
Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries
(Institute of Development Studies, 2021-12-02)Studies have noted the possibility of tax treaties constraining the tax policy autonomy of developing countries, while their impact on enterprise development within host economies remains an empirical issue. This study ... -
Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic
(Institute of Development Studies, 2021-12-02)In low- and middle-income countries, informal workers are particularly vulnerable to the health and economic effects of the Covid-19 pandemic and often neglected by policy responses. At the same time, the crisis is rapidly ... -
Glimpses of Fiscal States in Sub-Saharan Africa
(Institute of Development Studies, 2021-10)There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent ... -
Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?
(Institute of Development Studies, 2021-11-11)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. ... -
Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)
(Institute of Development Studies, 2021-11-08)International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are ... -
Beyond Greed: Why Armed Groups Tax
(Institute of Development Studies, 2021-11-08)Armed groups tax. Journalistic accounts often include 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. ... -
Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
(Institute of Development Studies, 2021-11)Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although ... -
Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
(Institute of Development Studies, 2021-10)Community-driven development (CDD) has long been embraced by international development partners as a means of delivering public goods and strengthening social capital and cohesion, particularly in fragile contexts. ... -
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
(Institute of Development Studies, 2021-10)While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in ... -
There and Back Again: The Making of Uganda’s Mobile Money Tax
(Institute of Development Studies, 2021-07)Mobile money is widely seen as a powerful tool for enhancing financial inclusion and, potentially, improving the economic well-being of the poor. As the mobile money sector, and its turnover, have grown, certain governments ... -
Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda
(Institute of Development Studies, 2021-10)Since the late 1970s, many countries have based their tax systems on self-assessment – taxpayers are expected to evaluate their liabilities autonomously, and voluntarily remit their tax due. If the tax system is perceived ... -
Rethinking Formalisation: A Conceptual Critique and Research Agenda
(Institute of Development Studies, 2021-10)The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It has underpinned policy interventions and proposals from tax registration to property ... -
Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe
(Institute of Development Studies, 2021-08)Value added tax (VAT) has grown in importance in Africa since it was introduced on a large scale in the 1990s. It is now the largest single source of tax revenue for African governments. At the same time, and almost ... -
Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
(Institute of Development Studies, 2021-09)Community contributions are often required as part of community-driven development (CDD) programmes, with payment encouraged through matching grants. However, little remains known about the impact of matching grants, or ... -
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, ...