Showing 49-56 of 56 publications
February 2014

Revenue Reform and Statebuilding in Anglophone Africa

Mick Moore

We are pleased to present the seventh in our publication series, ICTD Research in Brief – two-page summaries of our working papers edited to capture the main policy messages and 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….

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February 2014

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

Oliver Lough, Richard Mallett & Paul Harvey

We are pleased to present the sixth in our publication series, ICTD Research in Brief – two-pagesummaries of our working papers edited to capture the main policy messages and 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 issue investigates the neglected topic…

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October 2013

Local Government Revenue Mobilisation in Anglophone Africa

Odd-Helge Fjeldstad & Kari Heggstad

Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils in anglophone Africa, including political and administrative constraints and factors affecting citizens’ compliance. It makes a number of recommendations for future policy research.

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October 2013

Donors, Aid and Taxation in Developing Countries – An overview

Wilson Prichard, Jean-Francois Brun & Oliver Morrissey

There is growing interest among development policymakers in taxation, both as a crucial source of revenue for development and because taxation is central to economic growth, redistribution and broader state-building and governance goals. This paper explores the direct impact of donor supported tax reform efforts; the indirect impact of aid and related donor policies on…

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October 2013

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

Anuradha Joshi, Wilson Prichard & Christopher Heady

There is growing interest in taxing the informal economy in developing countries. This paper examines the case for giving it greater priority, and suggests that policymakers and researchers should focus less on technical design issues, and more on strategies to encourage compliance, and to increase political and institutional incentives for reform.

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October 2013

Environmental Taxation and Development

Stephen Spratt

This paper reviews the potential of environmental taxation to address dual objectives of tackling a range of environmental pressures in developing countries, while at the same time increasing tax revenue. Other objectives including poverty reduction and economic growth are also considered.

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