Showing 37 - 48 of 61 publications

How Property Tax Would Benefit Africa

by Nara Monkam & Mick Moore

The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or foreign aid to fund budgets. While the potential contribution that better domestic resource mobilisation could make to national finances has received greater attention since the 2008 global financial crisis, international…

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December 2014

Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania

by Odd-Helge Fjeldstad, Cornel Jahari, Donald Mmari & Ingrid Hoem Sjursen

Huge reservoirs of natural gas have been discovered offshore the southern coast of Tanzania. The country might become a large producer of gas, and a potential exporter of liquefied natural gas (LNG) during the next decades. With this comes the promise of significant petro-revenues and prospects of natural gas-driven structural transformation, bringing with it improved…

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Reforming the personal income tax system in Angola: An alternative proposal

by Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan Government will have to take into consideration. This Insight examines the proposal for personal income tax reform in light of…

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Local government taxation in Sub-Saharan Africa – A review and an agenda for research

by Odd-Helge Fjeldstad, Gérard Chambas & Jean-Francois Brun

This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular emphasis on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis focuses on the composition of local government ‘own’ revenues, administrative practices, and how the current system affects economic efficiency and accountability. It is…

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February 2014

Aid and Taxation: Evidence from Ethiopia

by Giulia Mascagni

The relation between aid and tax has been largely debated in the literature, given its far-reaching consequences: the presence of a crowding-out effect of aid on domestic revenue would seriously impair the sustainability of the development process. This paper explores this relation by adopting a case-study approach, which overcomes some of the common limits of…

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February 2014

Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola

by Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influencethe nation’s economy.  A major challenge facing fiscalpolicy and implementation of the ongoing non-oil tax reform in Angola is the inability to provide reliable revenue forecasts for planning and budgeting purposes. Accurate revenue forecasts are a key element for…

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February 2014

The non-oil tax reform in Angola, On track or losing momentum?

by Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and legislative issues. Does the reform still have momentum? In spite of the rhetoric of modern tax reform characterised by simplification, participation and predictability, the actual reform process…

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For State and Citizen: Reforming Revenue Administration in Burundi

by Kieran Holmes, Domitien Ndihokubwayo & Chantal Ruvakubusa

Tax is high on the agenda in Africa. At an international level, advocacy groups and the G8 have called for greater efforts to counter tax evasion and avoidance by multinational companies. But in many countries in sub-Saharan Africa, a similar – and arguably even more pressing – campaign is being waged to improve the capacity…

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September 2013

Environmental Taxation and Development: A Scoping Study

by Stephen Spratt

Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax revenues in many countries being half of what is common in developed economies. For some, these are distinct issues that…

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Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

by Anu Joshi , Wilson Prichard & Christopher Heady

Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent attention has remained focused on comparatively technical issues of revenue maximisation and policy design. This paper argues that this debate should focus increasingly on the wider development implications of informal sector taxation,…

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