Showing 1 - 12 of 36 publications

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

by Mick Moore

Motivation There are three puzzling features of sub-Saharan African tax systems: tax administrations maintain records on vast numbers of small enterprises that actually provide no revenue; they continually invest resources into registering even more of these “unproductive taxpayers”; and discussions about taxing small enterprises are framed by the ambiguous, misleading concept of the “informal sector”….

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November 2021

Glimpses of Fiscal States in sub-Saharan Africa

by Mick Moore

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more substantial revenues than one might expect in a low-income region. The…

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April 2021

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

by Max Gallien, Vanessa van den Boogaard & Mick Moore

This briefing explores the Covid-19 pandemic, which has raised twin challenges for public revenue around the world. Governments have undertaken huge expenses to finance medical responses and social protection programmes. At the same time, tax collection is decreasing as a consequence of both pandemic-related tax breaks and a dip in economic activity and trade. These…

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December 2020

What is Wrong with African Tax Administration?

by Mick Moore

National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In several respects, they are, on average, more reformed and more efficient than tax administrations in other low-income regions. Many have made major organisational changes, responding effectively to a number of major challenges. This includes the introduction of VAT, a rather complex…

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September 2020

What is Wrong with African Tax Administration?

by Mick Moore

National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In a number of respects, they are, on average, more reformed and more efficient than tax administrations in other low income regions of the world. They have responded effectively to a number of major challenges. However, we now have evidence from benchmarking…

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July 2020

How Can Governments of Low-Income Countries Collect More Tax Revenue?

by Mick Moore & Wilson Prichard

In this chapter, Moore and Prichard provide two different kinds of answers to the question of how governments of developing countries can increase tax revenues. First, they discuss seven potential revenue sources that governments of developing countries tend to use less than they should. Mining, tobacco and alcohol, the incomes and wealth of rich people,…

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June 2018

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

by Wilson Prichard & Mick Moore

There is no silver bullet to strengthen the tax systems of low-income countries. Dramatic changes in tax systems and tax collection are rare. Successful improvements more often involve a great deal of hard and steady work, and the gradual construction of popular trust and (grudging) support for reform. There remains, however, space for ‘organising ideas’…

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June 2018

Chapter 13: Taxation and Development

by Mick Moore

In The Oxford Handbook of the Politics of Development, two of America’s leading political scientists on the issue, Carol Lancaster and Nicolas van de Walle, have assembled an international cast of leading scholars to craft a broad, state-of-the-art work on this vitally important topic. Chapter 13, written by Mick Moore, explores the impact of taxation on politics…

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July 2018

Taxing Africa: Coercion, Reform and Development

by Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad

Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. The book offers a fascinating insight into the key issues facing policy makers, tax collectors, civil society activists and donors working to increase revenues to finance sustainable development in Africa. From the colonial roots of taxation on…

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January 2018

How Do We Research Tax Morale at the Subnational Level?

by Jalia Kangave, Giulia Mascagni & Mick Moore

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level. Three…

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How Do We Research Tax Morale at the Subnational Level?

by Jalia Kangave, Giulia Mascagni & Mick Moore

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level….

Read more