International Centre for Tax and Development: Recent submissions
Now showing items 21-40 of 465
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Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
(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 ... -
E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers' Experience
(Institute of Development Studies, 2024-01)In the last decade, tax administrations in developing countries have been introducing technological innovations such as e-filing and e-payment platforms. The main aim of introducing these technologies is to improve tax ... -
Resolving Tax Disputes: Market Vendors and Councils in Malawi
(Institute of Development Studies, 2024-01)In local markets in Malawi, there are frequent tensions between market traders and the local councils who are responsible for the markets. This sometimes results in the traders refusing to pay market taxes. That in turn ... -
Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
(Institute of Development Studies, 2024-01)Making tax administration more efficient and maximising voluntary compliance is a very difficult task for developing countries. In this paper, we analyse the effect of mobile money payments on the quality of tax policy and ... -
Digital Tax Policy and Tax Revenue Collection in Cameroon
(Institute of Development Studies, 2023-12)Cameroon adopted a digital tax policy some eight years ago. Before full implementation of the digital tax policy in 2016, councils in Cameroon, especially local councils, reported many challenges due to delays and ... -
Protest Matters: The Effects of Protests on Economic Redistribution
(Institute of Development Studies, 2023-11)Can citizen-led protests lead to meaningful economic redistribution and nudge governments to increase their efforts to redistribute fiscal resources? We study the effects of protests on fiscal redistribution using ... -
Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries
(Institute of Development Studies, 2023-11-29)Increasing the slow pace of adoption of environmental taxes across low-income countries has become a significant priority among international financial institutions, multilateral development banks, and international donors. ... -
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, ... -
Inclusive and Effective International Tax Cooperation: Views From the Global South
(Institute of Development Studies, 2023-08-30)In 2023, demands for the United Nations to take up a larger role in global tax governance are louder than ever before. Nevertheless, there is not yet a global consensus on the way forward. In this paper we investigate how ... -
Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential
(Institute of Development Studies, 2023-08-30)Bilateral tax treaties draw heavily from model conventions published by international organisations. In this paper we investigate the influence of the UN model on tax treaties signed by lower-income countries, as well as ... -
The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone
(Institute of Development Studies, 2023-08-23)A key question facing governments is whether the pandemic has changed attitudes towards taxation and what this means for tax reform. Given that the history of tax policy in high-income countries reveals a link between ... -
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. ...