Showing 13 - 24 of 29 publications
September 2017

Central-Local Government Roles and Relationships in Property Taxation

by Tom Goodfellow

Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between francophone and anglophone countries. The former commonly adopt centralised systems, while the latter usually decentralise key aspects of property taxation such as collection and…

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September 2017

Strengthening IT Systems for Property Tax Reform

by Wilson Prichard & Paul Fish

The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been achieved on a sustainable basis in Africa, despite significant investment. The challenge lies in understanding why new IT systems have failed to deliver promised…

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November 2017

Valuation for Property Tax Purposes

by Nyah Zebong, Paul Fish & Wilson Prichard

Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. I practice, however, valuation rolls across most of Africa are incomplete and severely out-of-date, thus dramatically reducing potential property tax yield. This is, at least in part,…

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February 2017

ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research

by Rhiannon McCluskey & Milly Nalukwago Isingoma

Although administrative tax data is incredibly valuable for researching questions relating to taxation, inequality, and labour markets, it has been virtually unused for research in Africa. In partnering with African revenue authorities, the ICTD has succeeded in working closely with their staff members to access, understand, and analyse their data, producing impactful and pioneering research….

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December 2016

What Have We Learned About International Tax Disputes

by Sol Picciotto

This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration. Despite the shift to arbitration…

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November 2016

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

by Rhiannon McCluskey

This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority. It includes information about the value of administrative data and tax experiments for research and policy, as well as the results…

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February 2017

Tax and Gender in Developing Countries: What are the Issues?

by Anuradha Joshi

This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD’s first five-year funding period in Spring 2016. This brief explains what we have learned about gender and taxation and looks at: why taxation  is relevant for gender; where gender is relevant in taxation; bias in tax structures;…

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May 2016

International Corporate Taxation

by Sol Picciotto

This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD’s first five-year funding period in Spring 2016. This one looks at international corporate taxation.

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