Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius unconstitutional. Here are some thoughts from two of our experts on the topic: Reflections from Catherine Ngina Mutava The ruling on the legality of the Kenya-Mauritius DTA presents an interesting situation. First, the declaration that…
Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below countries such as South Africa and Brazil where non-oil revenues lie between 20 and 25 percent of their GDP – or other peers in sub-Saharan Africa who typically collect more than 10 percent of GDP…
The international tax event of the year took place on the 13-14th of March in Paris. It was the public consultation on Tax Challenges of Digitalisation of the Economy, organised for the Inclusive Framework on BEPS (Base Erosion and Profit Shifting), by the Organisation for Economic Cooperation and Development (OECD). For those who could not…
There is an international consensus that taxation is a critical means for financing sustainable development. It is estimated that a minimum tax to GDP ratio of 15% is required in order for countries to provide basic public goods and services such as infrastructure, healthcare, education, and security. However, despite Nigeria being the largest economy in Africa, it…
Local governments (LGs) across Uganda have recently been looking for ways to improve yields from their property tax systems. The main reasons for this growing interest are the rapid urbanisation taking place in the country, and the increased pressure from city dwellers for public services. Some property tax reforms have shown success in identification, valuation…
About two years ago, the ICTD began a new research program on gender and taxation with the support of the Bill & Melinda Gates Foundation. Following a workshop with our African stakeholders in Ghana, we decided to pursue two main areas of enquiry 1) the representation of women in African tax administrations, and the impacts…
Recent years have seen surging international interest in strengthening tax collection in order to finance national development programs. Yet, despite evidence of high and frequently rising inequality across much of the developing world, strengthening the equity of tax systems has usually been low on the agenda. This in part reflects a technical debate: if the…
Mzuzu is the third largest city in Malawi. Before 2013, it collected very little property tax per year: K50 million ($68,000 USD) on average. However, with the implementation of the ReMoP property tax system, revenues have increased seven-fold to over 350 million in 2018, which has allowed the city to improve services including garbage collection,…
Many firms around the world fail to file their tax declarations, even if they are formally registered. This problem is particularly prevalent in low- and middle-income countries. In many such countries, over half of tax-registered firms do not file their tax declaration, and the maximum non-filing rates reaches over 90% in some countries (Figure 1)….
Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than in high-income countries. Because of these comparatively lower smoking prevalence rates – combined with the urgent need to address infectious diseases – tobacco control policies have largely not been prioritised. Nigeria is a case in point. Preventing smoking rates…
Introducing the GRD Explorer Let’s face it, data is important. It sits at the core of almost everything that we in the development economics research community do. However, the way in which we use, share, understand, interpret and present data is more important still. Therefore, we are delighted to share with you the GRD Explorer, a…
Over the past decade, international attention has increasingly focused on the potential contribution of taxation to improved development outcomes. In our recent book, Taxing Africa: Coercion, Reform and Development, we offer an overview of these issues and challenges in Africa. A major objective of the book is to highlight major political questions about taxation in Africa,…
