Showing 1 - 12 of 61 publications

Using New Data to Support Tax Treaty Negotiation

by Martin Hearson, Marco Carreras & Anna Custers

This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich source of data to reexamine existing tax treaty policy, inform negotiation positions, and assess treaty networks….

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Tax Treaties of G-24 Countries: Analysis Using a New Dataset

by Martin Hearson

Between them, the G-24 countries have over 800 bilateral tax treaties in force. Each treaty limits states’ ability to tax income earned within their borders by investors and service providers from the treaty partner. As well as constraining states’ ‘taxing rights’, they are also vulnerable to abuse through ‘treaty shopping’. A new dataset of developing…

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December 2020

Simulating the Impact of COVID-19 on Formal Firms in South Africa

by Adrienne Lees, Giulia Mascagni & Michael Kilumelume

This note uses administrative tax data for formal firms to measure the direct impact of lockdown restrictions on firms’ profitability, employment, and exit rates. The authors separate the economy into three categories, according to the size of the shock experienced, and consider two lockdown scenarios: one lasting three months and one lasting five months. These…

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September 2020

Governance and Building Back Better

by Shandana Khan Mohmand

The pandemic is in many ways a crisis of governance. Its magnitude and mitigation are determined by the nature of policy responses and crisis management by leaders and governments, and existing socioeconomic inequality has led to a disproportionate impact on some groups. The pandemic has created a set of unique challenges that underscore the need…

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Simulating the Impact of Covid-19 on Formal Firms in Eswatini

by Adrienne Lees, Giulia Mascagni & Fabrizio Santoro

Prior to Covid-19, Eswatini faced numerous developmental challenges with stagnating poverty and economic growth. Lockdown measures were introduced from 17 March, including schools closures, limitations on public and private gatherings, the suspension of non-essential travel within cities, and border closures. Economic activity has been damaged further by South Africa’s strict containment measures and the closure…

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Simulating the Impact of Covid-19 on Formal Firms in Rwanda

by Adrienne Lees, Giulia Mascagni & Fabrizio Santoro

Prior to Covid-19, Rwanda was booming, with economic growth exceeding ten percent in 2019. Strong growth has been accompanied by significant improvements across various human development indicators, such as poverty reduction and rising life expectancy. The pandemic has placed much of this progress in jeopardy. Exports and tourism have been hurt by border closures and…

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The Appropriateness of International Tax Norms to Developing Country Contexts

by Martin Hearson, Joy W. Ndubai & Tovony Randriamanalina

This FACTI Background Paper considers six sets of international tax norms: tax treaties (often known as double taxation agreements), transfer pricing rules, mutual assistance agreements between states, state-state and investor-state tax dispute resolution mechanisms, coercive mechanisms that oblige states to adopt international tax norms or face sanctions from powerful states, and finally the embryonic framework…

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Gender and Tax Policies in the Global South

by Anuradha Joshi, Jalia Kangave & Vanessa van den Boogaard

There is a limited, but growing body of literature on the gender effects of taxation. Most of the studies are from the global north and relate to details of direct personal income tax policies and indirect taxes with a small but growing body of work focused in the Global South, primarily exploring indirect, small, and…

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Innovations in Tax Compliance: Conceptual Framework

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

This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a) encourage quasi-voluntary compliance, (b) generate sustainable political support for reform, and (c) create conditions that…

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Nigeria: No longer an oil state?

by Sarah Burns & Olly Owen

While there is much speculation about Nigeria’s probably post-oil future, it is in fact already a present reality: In 2015, for the first time since 1971, Nigeria’s public finances had already earned more from non-oil sources than from oil revenues. The transformation to a post-oil future is already in the past.

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Improving Tax and Development Outcomes: What Next for Civil Society Engagement?

by Wilson Prichard

Recent years have seen a dramatic surge in international attention to the importance of revenue raising in developing countries, spurred by: (a) the need for revenues to fund investments critical to the achievement of the sustainable development goals, (b) growing concern with increasing inequality, and (c) the possibility that expanded taxation may offer a platform…

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September 2018

African Tax Outlook (ATO) – 2018

by African Tax Administration Forum

The African Tax Administration Forum (ATAF) is indebted to the Tax Administrations of twenty-six countries that partook in the 2018 edition of the African Tax Outlook (ATO). ATAF is most grateful to the Commissioners General and Directors General of these Tax Administrations for utilising their valuable resources and releasing their heads of research and data…

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