Showing 1-12 of 208 publications
June 2018

What Might an Agenda for Equitable Taxation Look Like?

Wilson Prichard

The notion of tax equity raises difficult questions. There is no single right definition of the term, and it is very hard to measure precisely the distributional effects of taxation and fiscal activities, especially in low-income countries. This brief seeks to clarify definitions, evidence and points of potential disagreement when it comes to tax equity, and puts forward eight key elements of a potential agenda for equitable taxation.

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Practical Guidance Note: Training Manual for Implementing Property Tax Reform with a Points-Based Valuation

Paul Fish

This paper shares the author’s on-going experience in supporting the implementation of property tax reform programmes in smaller urban centres and rural districts in Sub-Saharan Africa, covering more than 12 local governments over a period of more than 10 years. The paper presents a generic training manual, designed to offer practical guidance for property tax…

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Tax in Development: Towards a Strategic Aid Approach

Olav Lundstøl

Raising a higher share of the value added in an economy for the public purpose is associated with state building, modern economic growth and development. From 2002-3 to date, low- and lower-middle income countries raised total tax and non-tax revenue from 11-12 per cent and 18-19 per cent of GDP up to 17-18 per cent…

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Taxing Africa: Coercion, Reform and Development

Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad

Taxing Africa is a forthcoming publication, available to pre-order from 1st July 2018. Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conversations about taxation among policymakers, tax…

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May 2018

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

Wilson Prichard

Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership of corporate entities, in an effort to bring greater transparency to multinational corporation (MNC) tax strategies, identify personal tax-evading wealth held overseas and combat global networks of criminality and corruption. This effort remains in its infancy, but has made…

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What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

David Bakibinga, Jalia Kangave & Dan Ngabirano

Successful decentralisation relies heavily on the ability of subnational government to generate its own revenue. In many African countries, subnational government is authorised to collect a variety of taxes and user fees including trade licensing taxes, property taxes, market fees, garbage collection fees and road user fees. With the exception of property taxes, which have…

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Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

Merima Ali

This paper examines the effect of regulatory burdens related to tax administration on firms’ compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms’ compliance costs compared to burdens related to other kinds of government regulations. The results further show that firms’ relationships with…

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What is the Role of Taxpayer Education in Africa?

Giulia Mascagni & Fabrizio Santoro

The ICTD’s African Tax Administration Papers (ATAPs) are research papers that will be of specific interest to people working in tax administration in Africa. This paper, the first in the new ATAP series, reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing…

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March 2018

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

Stephen Spratt, Philip Kargbo, Emmanuel Marfo, Emmanuel Ngungoh & Sabaheta Ramcilovik-Suominen

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodological framework is identified and adapted. The framework has been used to explore how the implementation…

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March 2018

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat & Richard Krever

In most federal systems, state governments are funded through a combination of direct fiscal transfers from the central government, and the revenue they collect directly from locally adopted taxes. Ethiopia is a federal polity, but follows a slightly different path in the case of its most important tax source – value added tax (VAT). As…

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March 2018

Chapter 2: Poverty, Tax Competition, and Base Erosion

Michael C. Durst

This is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, which is Chapter 2, the author examines the basic economic dilemma faced by lower-income countries with respect to the corporate tax and offers an historical overview of BEPS-style corporate tax planning.

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