Blogs

June 2015
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A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on their role as tax-paying citizens. Improved tax compliance could be the outcome. As aid continues to dwindle day after day, raising domestic tax revenues is increasingly becoming an important priority for most African countries. Raising…

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April 2015
Blog
by Mick Moore

There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa on 13-16th July. For the first time, domestic resource mobilization is more prominent than international aid. The emphasis is on the ways in which the governments of developing countries can raise and leverage more financial resources for development….

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April 2015
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The UN Conference on Trade and Development (UNCTAD) has published a major new study on corporate tax, which specifically aims to add value to the ongoing debate on MNE tax avoidance in developing countries. The study used the ICTD Government Revenue Dataset to provide a baseline for the revenue contribution of MNEs in developing countries. UNCTAD estimates the fiscal contribution…

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April 2015
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The International Centre for Tax and Development (ICTD) is supporting two new and important projects in the Democratic Republic of Congo (DRC). The first project is a study titled Bandits or states?Informal taxation, governance, and creation of political order by armed groups in Eastern Congo, and is run by Raul Sanchez de la Sierra. The second…

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January 2015
Blog
by Mick Moore & Nara Monkam

  New publication by Nara Monkam and Mick Moore The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or foreign aid to fund budgets. While the potential contribution that better domestic resource mobilisation could make to national finances has received…

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January 2015
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An excellent new study shows how reforming Governors of Lagos State, Nigeria constructed a new social contract around taxation In fifteen years, Lagos has gone from being a symbol of disorder to a widely cited example of effective African governance. The Lagos State government has succeeded in multiplying its tax revenues and using these resources to restore…

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January 2015
Blog
by Morten Jerven

  It is said that nothing in this world can be said to be certain, except death and taxes. Yet, we neither have valid vital statistics nor reliable information on taxes for many developing countries. While the importance of taxation for development is increasingly recognised, basic data on whether a country is collecting more taxes now…

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October 2014
Blog
by Kyle McNabb

The past three decades have seen sweeping changes in the means by which many developing countries collect fiscal revenues. From a heavy reliance on trade taxes in the 1980’s, many low and middle-income countries, with guidance and support from the IMF, have seen their tax mixes change toward a greater reliance on consumption taxes such…

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October 2014
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  Big data has been creeping in all aspects of our lives. There is now an unimaginably vast amount of data, and it is rapidly growing by the day. Sadly, there is surprisingly little data – especially accurate data – on how much money governments raise from taxes, and from where they raise the money. This is…

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October 2014
Blog
by Tom Goodfellow

It is well-established that urban property tax is among the most underutilised revenue sources in Africa. Many cities across the continent are economically booming today, with construction sectors driving economic growth and international investment in property rising. More often than not, however, this is happening in the absence of effective property taxation. This is not only a…

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October 2014
Blog
by Kyle McNabb

  I recently had the privilege of attending the launch of the ICTD Government Revenue Dataset (GRD) in Washington DC. Having had early access to this data for some time now, I feel well placed to shed some light on why researchers should sit up and take notice of this exciting endeavor.    The ICTD (GRD) offers…

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September 2014
Blog
by Maya Forstater

Taxation is important for development, not only because taxes provide the revenues to fund public services and infrastructure, but because they are a critical accountability link between governments and citizens. Regular headlines and report findings tell us that a major problem keeping poor countries poor is that large corporations use clever techniques to avoid paying…

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