Showing 61 - 72 of 127 publications
March 2017

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

by 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…

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February 2017

The Political Economy of Long-Term Revenue Decline in Sri Lanka

by Mick Moore

From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass provision of health and education services, and subsidised food. Sri Lanka was a model welfare state, with unusually high human development indicators. Contemporary Sri Lankan governments spend…

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February 2017

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

by Annet Wanyana Oguttu

In Part 2 of this article, the author continues her examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective. Although the OECD Project covers 15 Actions to address BEPS, the low economic development of many African countries, their limited administrative capacity and general lack…

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January 2017

Transfer Pricing in Argentina 1932-2015

by Veronica Grondona & Andres Knobel

This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels. The document also summarises some of the difficulties encountered in relation to…

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December 2016

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

by Kalle Hirvonen, Giulia Mascagni & Keetie Roelen

The reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030. Redistribution is important for reaching these goals, and is shaped by countries’ tax and welfare systems. Despite redistribution resulting…

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November 2016

Improving the Performance of Natural Resource Taxation in Developing Countries

by Michael C. Durst

This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties. The paper identifies both the political consequences and technical challenges (particularly…

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March 2017

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

by Denis Mukama, John Karangwa & Naphtal Hakizimana

The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation. Recently the RRA has undertaken aggressive tax education and sensitisation campaigns in order to influence…

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January 2017

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

by Giulia Mascagni, Christopher Nell & Nara Monkam

Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries….

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January 2017

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

by Giulia Mascagni, Christopher Nell, Nara Monkam & Denis Mukama

Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax…

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September 2016

Taxation and inequality in developing countries – Lessons from the recent experience of Latin America

by Bruno Martorano

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In particular, the increasing contribution of direct taxes with respect to…

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October 2016

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

by Giulia Mascagni, Nara Monkam & Christopher Nell

This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent. The paper starts by critically summarising the key advantages and disadvantages…

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