Showing 1 - 12 of 96 publications
June 2022

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

by Fabrizio Santoro & Ronald Waiswa

Appropriately taxing the richest is a priority for every government, even more so in Africa, where higher revenue mobilisation is needed to fund growth. In Uganda, the revenue authority launched a specific unit to monitor the tax affairs of the richest individuals. Thanks to a close collaboration with the Uganda Revenue Authority (URA), we evaluate…

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June 2022

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

by Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin & Keir Macdonald

Digital financial services (DFS) have expanded rapidly over the last decade, particularly in sub-Saharan Africa. They have been accompanied by claims that they can alleviate poverty, empower women, help businesses grow, and improve macroeconomic outcomes and government effectiveness. As they have become more widespread, some controversy has arisen as governments have identified DFS revenues and…

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Developing influence: the power of ‘the rest’ in global tax governance

by Martin Hearson, Rasmus Corlin Christensen & Tovony Randriamanalina

As Western-led institutions of global governance adapt to global power shifts, the question of which countries dominate, and how, increasingly animates scholarship. Yet while attention has shifted from ‘Great’ to ‘Rising’ Powers, the underlying focus on market power has changed little. In this article, we shift the focus to alternative forms of power that developing…

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April 2022

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

by Giulia Mascagni & Adrienne Lees

There are substantial differences in the spread of the Covid-19 pandemic and policy responses to it between high- and low-income countries. While evidence on the former is growing, there remain more unanswered questions on the latter. This paper addresses this gap by providing insights on the impact of the pandemic in Rwanda, based on firm-level…

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March 2022

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

by Vanessa van den Boogaard & Rachel Beach

In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater share of the population in the ‘tax net’. This is based, in part, on the hope that the expansion of taxation will result in positive ‘governance dividends’ for taxpayers. However, the implications of…

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February 2022

Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

by Roel Dom, Anna Custers, Stephen Davenport & Wilson Prichard

Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich…

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January 2022

The Rise of China and Contestation in Global Tax Governance

by Martin Hearson & Rasmus Corlin Christensen

This paper examines the relationship between China’s changing economy and its global business tax diplomacy. Three trends dominate: China is becoming a net capital exporter, emerging as a major consumer market, and is home to digital giant firms including Baidu, Tencent and Alibaba. The resulting drive to promote both ‘going out’ and ‘bringing in’ foreign…

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December 2021

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

by Bob Michel & Tatiana Falcao

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business…

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November 2021

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

by Bob Michel & Tatiana Falcão

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state – the state where the shipowners are located. Source states – the port states where…

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November 2021

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh

Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms…

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October 2021

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

by Giovanni Occhiali & Fredrick Kalyango

Over the last 40 years there has been an increased focus on the role that tax agents play in ensuring or deterring compliance with tax obligations. While the literature on their role is not extensive, a variety of different topics have been explored. Some consistent evidence has emerged indicating when agents improve (or decrease) compliance,…

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Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

by Simbarashe Hamudi

Value added tax (VAT) is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. However, the revenue authorities are not collecting large amounts of VAT for various reasons, including ineffective administration and tax evasion. The value added withholding tax (VAWHT) system brings the merits…

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