Showing 25 - 36 of 61 publications

Global distribution of revenue loss from tax avoidance – Re-estimation and country results

by Alex Cobham & Petr Janský

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue…

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Property Taxation in Developing Countries

by Merima Ali, Odd-Helge Fjeldstad & Lucas Katera

Property tax (PT) raises on average revenues of less than 1 per cent of GDP in developing countries. In many African countries it contributes far less than 0.5 per cent. Following such low contribution, there is a growing eagerness among policy makers to increase its share in GDP. This policy brief provides a theoretical rationale behind such enthusiasm…

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Taxing the urban boom: property taxation in Africa

by Odd-Helge Fjeldstad, Merima Ali & Tom Goodfellow

The growth of Africa’s towns and cities has outpaced local governments’ capacity for service delivery in terms of management, infrastructure, and financing. As a result, many African towns and cities are now faced with a governance crisis. The restructuring of governmental functions and finances has entered the core of the development debate. Policy makers are…

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December 2016

Tax revenue mobilization in conflict-affected developing countries

by Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic & Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented by prototypical case study analysis, which provides greater insight into the relationship…

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September 2016

Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming

by Kailee Jordan

This report presents the findings of a feasibility study exploring customary taxation, accountability and governance across south-central Somalia. The aim of the analysis is to provide insights into the design of a new program, ‘DIALOGUE in Somalia through resource mobilization.’ Focus groups and key informant interviews were carried out across seven different case study sites across…

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September 2016

African Tax Outlook (ATO) – 2016

by African Tax Administration Forum

The African Tax Administration Forum (ATAF) is grateful to 15 countries for their participation in this, the first edition of the African Tax Outlook (ATO). ATAF would like further to thank the heads of the 15 tax authorities for committing their resources and releasing their heads of research planning and data collection to take part…

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Revenue mobilization at sub-national levels in Sudan

by Odd-Helge Fjeldstad

Sudan has undertaken decentralization reforms since the early 1990s, in a federal government system with three tiers: federal, state, and local government levels. Fiscal decentralization was fueled by a decade-long oil boom. With the secession of the South in July 2011, Sudan suffers from large oil revenue losses and significant economic instability. Own revenue mobilization…

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February 2016

The rise and fall of the mining royalty regime in Zambia

by Odd-Helge Fjeldstad, Caleb Fundanga & Lise Rakner

Zambia has a long history of disputed changes of the mining tax regime with damaging effects on the working relations between the Government and the mining sector. A shared assumption has been that profit-related taxes such as the corporate income tax (CIT) should be a main component of the mining tax regime. In the 2014/15…

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Using Local IT Solutions to Improve Local Government Tax Reform

by Wilson Prichard

Appropriate information technology systems are critical to realising the local government tax reforms that are the focus of growing international attention. The two systems frequently favoured by donors and governments are sophisticated international systems, which offer the (elusive) promise of transformation, or, tailored systems developed locally by donors themselves, which promise low cost and local…

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Building Tax Capacity in Developing Countries

by Mick Moore, Odd-Helge Fjeldstad, Jan Isaksen, Olav Lundstøl, Rhiannon McCluskey & Wilson Prichard

The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. Governments will be urged to tax more effectively, and donors will be called upon to help build capacity in developing country tax…

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