Showing 37-48 of 56 publications

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

Vanessa van de Boogaard, Wilson Prichard & Samuel Jibao

This 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 more

Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

Roel Dom

A major component of tax administration reform in sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to conventional tax administrations. They have an independent legal status, and usually integrate both customs and tax functions….

Read more

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat & Richard Krever

Fiscal federalism comprises the distribution of functions and tax revenue sources between central and regional governments. Fiscal federalism issues in respect of value added tax (VAT) do not arise in unitary states; in federal states questions arise as to which level of government should levy the tax, and how revenue should be divided between central…

Read more
January 2018

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos from of a city seen as in permanent ‘crisis’ to a beacon of ‘megacity development’. Most attention has focused on Personal Income Taxation (PIT). Less attention has been devoted to another innovation – the property tax or Land Use…

Read more
October 2017

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Samuel Jibao, Wilson Prichard & Vanessa van den Boogaard

In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies. These ‘informal taxes’, paid to a variety of state and non-state actors, are frequently overlooked in analyses of local systems of taxation. This is problematic, as it leads to misunderstandings of individual…

Read more
January 2018

Improving International Tax Dispute Settlement

Sol Picciotto

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 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. This paper examines: what international tax disputes are; the growth of such disputes; causes and solutions; and offers suggestions…

Read more

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

Giulia Mascagni & Andualem Mengistu

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 48 by Giulia Mascagni and Andualem Mengistu. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper looks at the challenge faced by many low income countries of increasing tax revenue dramatically while minimising distortions…

Read more

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

Wilson Prichard, Paola Salardi & Paul Segal

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 23 by Wilson Prichard, Paola Salardi and Paul Segal. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper finds support for the existence of a political resource curse It draws…

Read more

Aid and Taxation: Exploring the Relationship Using New Data

Oliver Morrissey, Wilson Prichard & Samantha Torrance

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 21 by Oliver Morrissey, Wilson Prichard and Samantha Torrance. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. This paper examines cross country evidence concerning the relationship between…

Read more

The ICTD Government Revenue Dataset

Wilson Prichard, Alex Cobham & Andrew Goodall

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 19 by Wilson Prichard, Alex Cobham and Andrew Goodall. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This paper explains why existing sources of data on government revenue…

Read more

Obstacles to Increasing Tax Revenues in Low Income Countries

Mick Moore

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 15, by Mick Moore. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This joint ICTD/UNRISD/SDC paper asks why governments of low-income countries do not raise more tax revenue,…

Read more