Showing 109 - 120 of 127 publications
September 2014

The ICTD Government Revenue Dataset

by Wilson Prichard, Alex Cobham & Andrew Goodall

A major obstacle to cross-country research on the role of revenue and taxation in development has been the weakness of available data. This paper presents a newGovernment Revenue Dataset (GRD), developed through the International Centre for Tax and Development (ICTD). The dataset meticulously combines data from several major international databases, as well as drawing on data…

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June 2014

Beyond BEPS: A Tax Policy Agenda for Developing Countries

by Michael C. Durst

As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper reflects on the most promising directions for legislative changes and other action which developing countries might take to protect their corporate tax bases. The paper observes that the barriers…

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January 2014

Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

by Tasha Fairfield & Michel Jorratt

This paper contributes to the burgeoning research on inequality and top incomes around the globe by presenting the first available estimates of top income shares and effective income tax rates in contemporary Chile based on analysis of anonymous income tax return microdata. We pay special attention to business income, which dominates at the top of…

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November 2013

The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

by Mirza Hassan & Wilson Prichard

This paper explores the political economy of tax reform in Bangladesh over several decades, shedding light on the complex factors that account for unusually effective and sustained resistance to significant reform. We contend that it is necessary to understand both deep-seated formal and informal institutions and the micro-level incentives that shape the negotiation of short-term…

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Revenue Reform and Statebuilding in Anglophone Africa

by Mick Moore

Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in anglophone Africa have undergone major reforms. These comprise, in particular, the introduction of Value Added Tax (VAT), the adoption of ‘advanced’ tax administration practices, and the creation of semi-autonomous…

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June 2015

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

by Oliver Lough, Richard Mallett & Paul Harvey

This is a joint paper by the International Centre for Tax and Development (ICTD) and the Secure Livelihoods Research Consortium (SLRC) Despite growing interest in the connections between taxation, development and governance, surprisingly little attention has been paid to the relationship between taxation and people’s livelihoods, particularly in places affected by war and violent conflict. Yet, it…

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September 2015

Obstacles to Increasing Tax Revenues in Low Income Countries

by Mick Moore

This paper is focused on the question: why do the governments of low income countries not raise more tax revenues? Two different but complementary approaches are used to answer it. The first approach is comparisons: among countries today, and within countries over time. This approach tends to generate relatively conservative answers to the central question….

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September 2015

Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone

by Samuel Jibao & Wilson Prichard

This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three key messages about the determinants of successful reform. First, relatively modest and targeted support from the international community and the central government…

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September 2013

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

by Sol Picciotto

Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the legitimacy of taxation and the increased power of states in the 20th century. This paper traces the historical development of this international system, especially in relation to its interaction…

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September 2015

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

by Olav Lundstøl, Gaël Raballand & Fuvya Nyirongo

The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a sub-soil to a financial asset. Unless the gains are efficiently captured, saved and invested by the ultimate owner of the resource, the country in question could experience…

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September 2012

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

by Odd-Helge Fjeldstad, Collette Schulz-Herzenberg & Ingrid Hoem Sjursen

What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa. Understanding how citizens perceive and experience taxation may provide an essential diagnostic of the political…

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