Publications

Showing 1-11 of 220 publications

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni , Andualem T. Mengistu & Firew B. Woldeyes

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem T. Mengistu, and Firew B. Woldeyes. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. African tax administrations have experienced rapid modernisation in…

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

David.J Bakibinga, Jalia Kangave & Dan Ngabirano

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Julia Kangave and Dan Ngabirano. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Graduated tax became unpopular for a variety of reasons….

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July 2018

Chapter 4: The OECD’s BEPS Project and Lower-Income Countries

Michael C. Durst

In reviewing the OECD’s BEPS process as it relates to lower-income countries, it may be useful to begin with a question about global tax institutions: Why, as controversy arose over base erosion and profit shifting after the 2008 Financial Crisis, did the OECD assume leadership of the ensuing intergovernmental study of the topic, instead of…

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July 2018

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes

The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is available on their effectiveness in practice, and how taxpayers respond to these changes. This paper starts filling this gap by reporting three…

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Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

Vanessa van de Boogaard, Wilson Prichard & Samuel Jibao

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 74 by Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Governance practices in peripheral regions of low-income countries…

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June 2018

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

Wilson Prichard & Mick Moore

There is no silver bullet to strengthen the tax systems of low-income countries. Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, and the gradual construction of popular trust and (grudging) support for reform. There remains, however, space for ‘organising ideas’…

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June 2018

Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take

Olav Lundstøl

Revenues from mining constitute a significant development opportunity, particularly in income-poor but resource-rich countries in Africa. However, there is limited knowledge regarding the extent to which such countries have benefitted from the recent global mineral boom from 2003-2013. This paper finds existing approaches to testing rent theory to be a complicated basis for the assessment…

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June 2018

Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting

Michael C. Durst

This is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. This chapter examines the evolution, over almost a century, of the body of international tax laws that continues to insulate BEPS-style planning arrangements from successful legal challenge in countries around the world.

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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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June 2018

Chapter 13: Taxation and Development

Mick Moore

In many discussions of nations’ development, we often focus on their economic and social development. Is it becoming wealthier? Is its society modernizing? Is it becoming more technologically sophisticated? Are social outcomes improving for the broad mass of the public? The process of development policy implementation, however, is always and inevitably political. Put simply, regime…

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