Tax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and confrontational approaches used. The situation is changing, with women entering the profession in increasing numbers, in part because of changes in the…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 87 by Vanessa van den Boogaard. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In recent years, activists and policy-oriented researchers have begun to explore how tax…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 84 by Henry Saka, Ronald Waiswa and Jalia Kangave. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In the past three decades, revenue authorities in African countries…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 86 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The international system for taxation of the profits of multinational enterprises (MNEs) is deeply dysfunctional….
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 81 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The paper examines the resource rent literature and findit a complicated basis for assessing revenue…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working paper 77 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The paper represents a step in the direction of thinking systematically about tax related aid efforts from…
Read moreThere is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still face challenges in meeting various government regulations that contributes to higher compliance costs. Compliance costs are the extra costs incurred…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD African Tax Administration Paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Knowledge about tax can contribute to shaping attitudes towards compliance….
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem Mengistu, and Firew Woldeyes. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. African tax administrations have experienced rapid modernisation in the past…
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Julia Kangave and Dan Ngabirano. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Graduated tax became unpopular for a variety of reasons….
Read moreThis ICTD Research in Brief is a two-page summary of ICTD Working Paper 74 by Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Governance practices in peripheral regions of low-income countries…
Read moreThis research in brief is a summary of ICTD Working Paper 80 by Kas Sempere. In the broad sense, ‘tax justice’ explores pro-poor and redistributive tax systems able to reduce inequality. It involves a transparent process of pro-poor collection (those who have less, pay less) and pro-poor expenditure (those who have less, receive more), for…
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