“If the only tool you have is a hammer, then every problem looks like a nail” says Professor Mick Moore, who presents his compelling critique of contemporary tax reform efforts in sub-Saharan Africa at an event organised by Adam Smith International in Kenya. If current tax efforts are not addressing core issues, what else can…
In North America and Europe, substantial research has been conducted to evaluate the effectiveness of various communication strategies for improving the compliance of taxpayers. For the first time, a similar study has been carried out in Africa, generating important research findings and helping to raise an additional $9 million USD in tax revenue for Rwanda….
The ICTD has since 2013 supported a number of research projects and programs on international tax issues relevant to developing countries. The ICTD is now beginning a new phase of this work, with initial funding from the Bill and Melinda Gates Foundation, which it is hoped will be supplemented from other sources, and may be…
Applications are now open for the Master’s programme in Tax Policy and Tax Administration at the Berlin School of Economics and Law. The programme focuses on the Global South and is for 15 months. It is designed for experienced tax officials, policy-makers and tax practitioners, who wish to acquire expertise in taxation and obtain an…
The Oxford University Centre for Business Taxation is joining with the Fiscal Affairs Department (FAD) of the IMF on 2 December 2016 to present a seminar to discuss International Taxation and the Extractive Industries. The seminar will mark the publication of the new book, edited by current and former staff of the IMF, and published by…
Thirty five tax specialists, practitioners and researchers from fourteen different countries were brought together in Accra from the 9-11 November 2016 to participate the first ICTD workshop on Gender and Tax in Africa, which was held in partnership with the Ghana Revenue Authority (GRA). The workshop was organised to facilitate discussion of the issues surrounding the…
Pictured above: British Secretary of State for International Development Priti Patel, Bill Gates and Richard Branson discuss the importance of investing in research at the Grand Challenges annual meeting in London. The Bill & Melinda Gates Foundation and UK Department for International Development have recently granted over £3 million in funding to the International Centre…
On October 6th, Trevor Hopper, Professor Emeritus of Management Accounting at the University of Sussex, gave a seminar at the Institute of Development Studies hosted by the ICTD. The theme was “Accounting for Development”. Accounting may seem peripheral to development – better accounting will not solve poverty – but it is an essential, if neglected, cog…
The ICTD’s CEO Mick Moore was interviwed on KTN’s Business Today show. He discussed the inequity of tax systems in Africa, the scandal of tax exemptions given by governments to large companies, the need for more effective property taxation (especially in large cities), and the necessity for regional cooperation on international tax issues. Watch the…
What is the role of the tax avoidance industry? How can the challenges that tax havens represent be mitigated? On 21 and 22 November 2016, leading academics, practitioners and investigative journalists from all over the world meet in Bergen, Norway, to present state of the art research on tax havens, elite behaviour and international taxation,…
Economic growth and industrial development are high priorities for the Government of Ethiopia. The recent growth record is good, but manufacturing has progressed slowly. It is correspondingly important to know whether the tax burden is a significant constraint on enterprise and investment. Does the tax system bear down unfairly and inefficiently on some firms rather…
The most reliable way for revenue authorities to find out how to improve tax compliance is to conduct large scale research experiments. The first such experiment on the African continent was conducted in Rwanda as a collaboration between the Rwanda Revenue Authority (RRA), the ICTD and the African Tax Administration Forum (ATAF). The experiment generated…
