Afrobarometer has recently released the full Round 5 merged dataset, which will be very useful for researchers. The ICTD contributed substantially to the Afrobarometer survey questionnaire by adding tax questions, with an aim to understand how citizens perceive and experience taxation as adeterminant of tax compliance. The paper, “To Pay or Not To Pay: Citizens’ attitudes…
How Much Do We Really Know about Multinational Tax Avoidance and How Much Is it Really Worth? At the Financing for Development conference in Addis Ababa this week, the issue of international cooperation to address ‘tax dodging’ and illicit flows will be higher up the agenda than ever before. A new paper by Maya Forstater’s…
At the forthcoming Third Financing for Development Conference taking place in Addis Ababa, governments will be urged to tax more effectively and donors will be called on to help them do so, in order to resource ambitious new development frameworks. There is considerable evidence that donors can help build tax capacity in developing countries, but they must…
As world leaders prepare to gather in Addis Ababa in July to discuss the future financing of sustainable development, a key item on the agenda will be the role of taxation in generating more reliable and progressive financing streams that can underpin sustainable and equitable development for everyone, everywhere. In advance of the Addis Ababa…
This is an ongoing research project, which aims to explore the effectiveness of international capacity building support related to combatting international tax evasion. Donors have become increasingly involved in capacity building for international taxation, particularly with regards to transfer pricing and the extractive sector. However, it is not clear how beneficial focusing on these sources…
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….
The International Centre for Tax and Development is currently funding a research project on compliance management of individuals with high income and wealth – a project which aims to design a tax administration process that brings HNWIs into the tax bracket, as this is an area that continues to be a challenge in Africa. The…
African governments that lack the capacity to mine resources themselves have to attract Foreign Direct Investment (FDI). However, since resources are not renewable, countries need to capture a ‘fair’ share of mineral resource rent to promote their development. The sharing of mineral resource rent between governments and investors is often criticised for being unfavourable to African…
