We are a global network improving the quality of tax policy and administration in lower-income countries through collaborative, policy-oriented research.
Tobacco use causes more than 8 million deaths globally each year, with around 80% of the world’s smokers living in low- and middle-income countries. Increasing taxes on tobacco reduces tobacco consumption and improves negative health impacts, while also raising government revenues. However, as a policy tool, tobacco tax is widely underutilised, particularly across Africa.
In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad authored the book Taxing Africa: Coercion, Reform and Development. Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. The book offers a fascinating insight into the key…
A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods and services. This is essential for pursuing the ambitious set of Sustainable Development Goals (SDGs)…
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario? They become a vehicle for multinational tax avoidance leading to huge revenue losses for developing…
Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction of businesses, livelihoods, property and public infrastructure. As a result, real estate in the capital of Maiduguri and other peaceful areas has seen an increase in demand. Normally, a real estate boom would lead to increased…
The ninth session of the Conference of the Parties to the World Health Organization Framework Convention for Tobacco Control (or COP 9) wrapped up on November 13. The discussions saw 161 countries, UN agencies, other intergovernmental organisations and civil society groups consider strategies to implement tobacco control measures more effectively, including taxation, and to stop…
