Projects

Current Project

Not-so-freeway-informal taxation and the everyday cost of conflict in Northeast India

Project Researchers: Shalaka Thakur

This research project explores informal taxation along the Dimapur-Imphal highway in conflict affected Northeast India. It seeks to map and explain the type of taxation (progressive, regressive etc), the manner of this collection (ad-hoc or regularised), the levels of perceived coercion, and the variations in these across armed groups, focusing on the taxes taken from…

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Past Project

ICTD-RRA National Taxpayer Survey

Project Researchers: Giulia Mascagni & Fabrizio Santoro

In 2016 the Rwanda Revenue Authority (RRA) conducted a taxpayer survey in collaboration with GIZ. The survey included 1,294 small and medium taxpayers (60% in Kigali, 40% from all other districts) and the main goal was to investigate taxpayers’ knowledge of the tax system, opinions on taxes/fees, public use of tax revenues, attitudes and tax…

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Current Project

Tax Treaties and High Growth Entrepreneurship: Firm-Level Evidence across Developing African Countries

Project Researchers: Uchenna Efobi, Covenant University & Oluwabunmi Adejumo

This research sets out to answer two main research questions. They include: What is the impact of Ratified Tax Treaties on small business development in the African region? Are there heterogeneous differences in this impact when considering the treaty partner, the type of treaty, and the proportion of foreign ownership of small businesses in the…

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Current Project

Double Tax Treaty Aggressiveness: Who is bringing down withholding taxes in Africa?

Project Researchers: Markus Meinzer, Maimouna Diakite, Lucas Millan & Mirsolav Palansky

This paper asks two interrelated questions, one focusing on a substantive issue, and the other focusing on methodological issues. First, what countries are most aggressive in clipping taxing rights through tax treaties in Africa? Second, how sensitive are the findings to different measures of treaty content and aggressiveness? In the context of efforts to mobilise…

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Current Project

Disentangling the Effects of Ethnicity and Social Intermediaries on Informal Sector Tax in Lagos, Nigeria

Project Researchers: Adrienne LeBas, Jessica Gottlieb & Janica Magat

In this project, we aim to investigate the role ethnicity plays in shaping attitudes toward taxation and the state. In particular, does ethnicity or other vendor-specific attributes attenuate (or reinforce) the effect of improved information on formal tax compliance and pro-tax attitudes? The proposed qualitative research builds upon and is informed by novel findings that…

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Current Project

Effective Tax Rates of Multinational Enterprises in Low- and Middle-Income Countries: Evidence from Country by Country Reporting

Project Researchers: Petr Janský & Javier García Bernardo

This project will look at the economic activities and taxes reported by large US MNCs in low- and middle-income countries – in contrast with other countries and other data sources. The researchers will present all the information in a paper that could be published in an ICTD working paper series and submitted to a leading…

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Past Project

Taxing international shipping in Africa: the source taxation alternative

Project Researchers: Tatiana Falcao, European University Institute & Bob Michel

The central question we want to address is whether African countries should consider taxing profits from international shipping derived by non-resident shipping companies and which are the policy options available for them to do so. We believe the question fits in with current calls in international tax demanding for the re-evaluation of the century-old rules…

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Current Project

The fiscal and public health impact of a change in tobacco excise taxes in Ghana

Project Researchers: Ama Fenny, University of Ghana, Felix Asante, Aba Crentsil & Christian Osei

This study will provide evidence-based analysis of tobacco taxation in Ghana. The main research theme addressed will be to assess best practices in tobacco taxation centering on the impact of tobacco tax increases on the retail price of tobacco products, tobacco consumption and government tax revenue. We hypothesize that this will provide the evidence needed…

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Current Project

Compliance, Accountability and the Social Contract: Studying the Impacts of Property Tax Reform in Freetown, Sierra Leone

Project Researchers: Wilson Prichard, Niccolo Meriggi, IGC, Julian Michel, UCLA & Kevin Grieco, UCLA

This research programme seeks to address four overlapping questions through a combination of (a) randomized controlled interventions in the reform programme, (b) exploiting discontinuities in the implementation of reform to identify causal impacts, (c) systematic tracing of the impact of the reform programme on popular attitudes and behaviours, and (d) the mapping of compliance data…

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Current Project

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Project Researchers: Lily Tsai, Leah Rosenzweig & Nicole Wilson

How do government actions toward the poor influence other citizens’ perceptions of the government? Does making citizens aware of forced evictions – used by the government in the name of development – reduce their willingness to invest in the capacity of the government by paying taxes? We seek to build upon our 2018 pilot survey…

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