Showing 73 - 83 of 83 publications
September 2012

Donors, Aid and Taxation in Developing Countries: An Overview

by Wilson Prichard, Jean-Francois Brun & Oliver Morrissey

Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribution and broader state-building and governance goals. Against this backdrop, this paper identifies a series of key issues that…

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September 2012

Caught in a Trap: Zambia’s Mineral Tax Reforms

by David Manley

Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource industries, and particularly within poor countries, makes a stable investment environment difficult to achieve. Indeed, some suggest that countries may fall into…

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June 2018

Essay: When the Terrain does not fit the Map: Local government Taxation in Africa

by Odd-Helge Fjeldstad

In Africa, as elsewhere in the world, politics is decisive for change, but poorly understood, sometimes neglected and often depicted using rigid models. The new book ‘Perspectives on Politics, Production and Public Administration in Africa: Essays in Honour of Ole Therkildsen’ seeks to dig below the surface and do justice to the complexity of the politics…

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April 2014

Revenue Reform and Statebuilding in Anglophone Africa

by Mick Moore

Although increasingly justified in terms of statebuilding, recent tax reforms in anglophone Africa contributed only modestly to that goal. They have produced impressive tax agencies, but no detectable increases in revenue collections. They have not addressed some major deficiencies in tax policy and administration. The reforms have however helped improve the career prospects for senior…

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Local government taxation in Sub-Saharan Africa – A review and an agenda for research

by Odd-Helge Fjeldstad, Gérard Chambas & Jean-Francois Brun

This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular emphasis on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis focuses on the composition of local government ‘own’ revenues, administrative practices, and how the current system affects economic efficiency and accountability. It is…

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September 2013

Environmental Taxation and Development: A Scoping Study

by Stephen Spratt

Developing countries face increasing environmental pressures across a range of dimensions. At the same time, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax revenues in many countries being half of what is common in developed economies. For some, these are distinct issues that…

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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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The Governance Agenda in Long Term Perspective: Globalisation, Revenues and the Differentiation of States

by Mick Moore

The governance-and-development agenda that has dominated thinking since the collapse of the Soviet Bloc is fast losing credibility. It continues to be associated with a set of countries, ideas and experiences – the ‘West’ – that no longer enjoy global leadership. It has not usefully identified the role of governments in promoting economic growth. And…

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January 2008

Taxation and State-Building in Developing Countries: Capacity and Consent

by Deborah Brautigam, Odd-Helge Fjeldstad & Mick Moore (eds.)

There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness,…

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