International Centre for Tax and Development: Recent submissions

Now showing items 401-420 of 490

    • Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda 

      Mascagni, Giulia; Monkam, Nara; Nell, Christopher (Institute of Development Studies, 2016)
      This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, ...

    • Taxation and inequality in developing countries - Lessons from the recent experience of Latin America 

      Martorano, Bruno (UNU-WIDER, 2016)
      This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the ...

    • The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda 

      Mascagni, Giulia; Nell, Christopher; Monkam, Nara; Mukama, Denis (Institute of Development Studies, 2016)
      Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only ...

    • Improving the Performance of Natural Resource Taxation in Developing Countries 

      Durst, Michael C. (Institute of Development Studies, 2016)
      This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, ...

    • Will Changes to the international Tax System Benefit Low-income Countries? 

      Moore, Mick (Institute of Development Studies, 2014)
      As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement ...

    • Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia 

      Hirvonen, Kalle; Mascagni, Giulia; Roelen , Keetie (Institute of Development Studies, 2017)
      The reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant ...

    • How Does Taxation Affect the Quality of Governance? 

      Moore, Mick (Institute of Development Studies, 2007)
      There are clear connections between how states obtain revenue, and the quality of their governance. If governments are not dependent on taxes for their fi nance, they are less accountable and responsive to citizen taxpayers, ...

    • Is the International Tax System Fit for Purpose, Especially for Developing Countries? 

      Picciotto, Sol (Institute of Development Studies, 2014)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13, by Sol Picciotto. The brief is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on ...

    • Obstacles to Increasing Tax Revenues in Low Income Countries 

      Moore, Mick (Institute of Development Studies, 2015)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15, by Mick Moore. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on ...

    • The ICTD Government Revenue Dataset 

      Prichard, Wilson; Cobham, Alex; Goodall, Andrew (Institute of Development Studies, 2016)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 19 by Wilson Prichard, Alex Cobham and Andrew Goodall. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else ...

    • What Have We Learned About Mining Taxation in Africa? 

      Moore, Mick; Lundstøl, Olav (Institute of Development Studies, 2016)
      This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at what we have learned about mining taxation in Africa.

    • Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data 

      Prichard, Wilson; Salardi, Paola; Segal,Paul (Institute of Development Studies, 2016)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 23 by Wilson Prichard, Paola Salardi and Paul Segal. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who ...

    • Aid and Taxation: Exploring the Relationship Using New Data 

      Morrissey, Oliver; Prichard, Wilson; Torrance, Samantha (Institute of Development Studies, 2016)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, fellow researchers and anyone ...

    • What Have We Learned About Informal Taxation in sub-Saharan Africa? 

      van den Boogaard, Vanessa; Prichard, Wilson (Institute of Development Studies, 2016)
      This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at we have learned about informal taxation in sub-Saharan ...

    • International Corporate Taxation 

      Picciotto, Sol (Institute of Development Studies, 2016)
      This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.

    • What Have We Learned About Taxation, Statebuilding and Accountability? 

      Prichard, Wilson (Institute of Development Studies, 2016)
      This ICTD Summary Brief is the fourth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at what we have learned about taxation, ...

    • What Have We Learned About Tax Compliance in Africa? 

      Fjeldstad, Odd-Helge (Institute of Development Studies, 2016)
      This ICTD Summary Brief is the fifth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This brief looks at what we have learned about tax ...

    • Using Internal and External Sources of Information to Reduce Customs Evasion 

      Chalendard, Cyril (Institute of Development Studies, 2017)
      This paper aims to identify some factors that reduce evasion of customs duties in developing countries. Following the recent literature on customs evasion, we proxy customs fraud by discrepancies in bilateral trade statistics. ...

    • Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda 

      McCluskey, Rhiannon (Institute of Development Studies, 2016)
      This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue ...

    • Improving International Tax Dispute Settlement 

      Picciotto, Sol (Institute of Development Studies, 2016)
      This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short ...