Showing 13 - 24 of 48 publications

Tax Compliance of Wealthy Individuals in Rwanda

by Jalia Kangave, Kieran Byrne & John Karangwa

Increasing emphasis is being placed on the need for low income countries to collect more tax revenue. In parallel, the need for equitable tax systems is also gaining prominence. While African countries have made remarkable progress in increasing tax collections, taxation in many African countries is inequitable in various respects. For example, many revenue authorities…

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May 2020

De-Linking Tobacco Taxation and Illicit Trade in Africa

by Max Gallien

Smoking tobacco has been much less common traditionally in Africa than in Europe or North America. But this is changing. As Africa has become a growth market for the tobacco industry, adverse health effects are increasingly visible. While increasing tobacco taxation has been shown as the most effective policy tool in curbing tobacco consumption, many…

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July 2019

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

by Precious C. Akanonu, Joseph Ishaku & Chukwuka Onyekwena

This paper examines the potential for changes in the tobacco tax to contribute to raising government revenues, reducing tobacco use, and improving public health in Nigeria. Specifically, it estimates the impact of a change in the excise tax structure and level on cigarette consumption, government revenue, smoking prevalence, net-of-tax (NOT) revenue, and the excise tax…

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Tax, Politics, and the Social Contract in Africa

by Wilson Prichard

Though traditionally thought of as the preserve of technical experts—lawyers, economists and accountants—the study of taxation has recently attracted growing attention, with mounting recognition that taxation is fundamentally political, and lies near the core of the relationship between states and citizens. The first, and most common, question about the politics of taxation is: what are…

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Improving Tax and Development Outcomes: What Next for Civil Society Engagement?

by Wilson Prichard

Recent years have seen a dramatic surge in international attention to the importance of revenue raising in developing countries, spurred by: (a) the need for revenues to fund investments critical to the achievement of the sustainable development goals, (b) growing concern with increasing inequality, and (c) the possibility that expanded taxation may offer a platform…

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September 2018

Tax in Development – Towards a Strategic Aid Approach

by Olav Lundstøl

This ICTD Research in Brief is a two-page summary of ICTD Working paper 77 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time.  The paper represents a step in the direction of thinking systematically about tax related aid efforts from…

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June 2018

Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take

by Olav Lundstøl

Revenues from mining constitute a significant development opportunity, particularly in income-poor but resource-rich countries in Africa. However, there is limited knowledge regarding the extent to which such countries have benefitted from the recent global mineral boom from 2003-2013. This paper finds existing approaches to testing rent theory to be a complicated basis for the assessment…

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June 2018

What Might an Agenda for Equitable Taxation Look Like?

by Wilson Prichard

The notion of tax equity raises difficult questions. There is no single right definition of the term, and it is very hard to measure precisely the distributional effects of taxation and fiscal activities, especially in low-income countries. This brief seeks to clarify definitions, evidence and points of potential disagreement when it comes to tax equity, and puts forward eight key elements of a potential agenda for equitable taxation.

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Tax in Development: Towards a Strategic Aid Approach

by Olav Lundstøl

Raising a higher share of the value added in an economy for the public purpose is associated with state building, modern economic growth and development. From 2002-3 to date, low- and lower-middle income countries raised total tax and non-tax revenue from 11-12 per cent and 18-19 per cent of GDP up to 17-18 per cent…

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