Showing 49 - 60 of 83 publications

Building tax systems in fragile states. Challenges, achievements and policy recommendations

by Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim & Frida Margrethe Kvamme

The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue…

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January 2018

Taxation, Property Rights and the Social Contract in Lagos

by Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue…

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January 2018

Taxation, Property Rights and the Social Contract in Lagos

by 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…

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Survey on Total Tax Burden in the DRC

by Laura Paler, Wilson Prichard, Raul Sanchez de la Sierra & Cyrus Samii

This study of total tax burden and revenue leakage in the DRC was launched in April 2015 to estimate the total tax burden on households and businesses in the DRC, to understand the character of this tax burden and, to the extent possible, to produce rough estimates of the share of tax payments reaching the…

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March 2017

The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications

by Giulia Mascagni & Emilija Timmis

This article explores the fiscal effects of aid in Ethiopia using the Cointegrated Vector Auto-Regressive (CVAR) methodology to model complex long-run and short-run dynamics. We use national data for 1961–2010, including a measure of aid capturing flows through the budget as measured by the recipient. The data suggests three main conclusions on the long-run equilibrium….

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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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December 2016

Tax revenue mobilization in conflict-affected developing countries

by Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic & Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented by prototypical case study analysis, which provides greater insight into the relationship…

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

by 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…

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The Politics of Taxation: Introduction to the Special Section

The latest issue of the Journal of Development Studies includes a special section on the politics of taxation, with several articles by ICTD researchers. The Politics of Taxation: Introduction to the Special Section (Paywall) Christian von Haldenwang & Armin von Schiller Domestic revenue mobilisation has received growing attention in recent years. International players such as the Organisation…

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March 2016

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

by Gustavo A. Flores-Macías

In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax. Drawing on insights from the literature on institutional design, this article examines how certain features of taxes – such as…

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