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Research in Brief Issue 9: Obstacles to Increasing Tax Revenues in Low Income Countries

Research in Brief Issue 9: Obstacles to Increasing Tax Revenues in Low Income Countries

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…
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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
  • Friday, 05 February 2016
  • Jalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

ICTD Working Paper 45 Summary: For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration.…
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Research in Brief Issue 7: Revenue Reform and Statebuilding in Anglophone Africa

Research in Brief Issue 7: Revenue Reform and Statebuilding in Anglophone Africa

  We are pleased to present the seventh in our publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy…
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Foreign Advice and Tax Policy in Developing Countries

Foreign Advice and Tax Policy in Developing Countries

  Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not…
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Capital, Coercion, and Postcommunist States

Capital, Coercion, and Postcommunist States

  It is rare to find scholars who can write with real understanding about the interactions between taxation and the ways in which countries are governed. Gerald Easter is one such person. He has…
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Understanding Low-Level State Capacity: Property Tax Collection in Pakistan
  • Saturday, 12 September 2015
  • Mujtaba Piracha and Mick Moore

Understanding Low-Level State Capacity: Property Tax Collection in Pakistan

  ICTD Working Paper 33: Summary This paper is based on a detailed analysis of how field staff in the Excise and Taxation Department of the Punjab Provincial Government collect the (very…
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What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State
  • Saturday, 12 September 2015
  • Rosa Maria Alonso i Terme

What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State

ICTD Working Paper 16: Summary One of the crucial areas of government policy responsible for the weak development performance of the Philippines is tax policy and administration. By 2011, the tax to…
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Obstacles to Increasing Tax Revenues in Low Income Countries

Obstacles to Increasing Tax Revenues in Low Income Countries

  ICTD Working Paper 15: Summary This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are…
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Revenue Reform and Statebuilding in Anglophone Africa

Revenue Reform and Statebuilding in Anglophone Africa

  ICTD Working Paper 10: Summary Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in…
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