Showing 37 - 48 of 48 publications
March 2016

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

by Giulia Mascagni & Andualem Mengistu

This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size. While small firms face the highest tax burden, the largest…

Read more
January 2016

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

by Jalia Kangave, Susan Nakato, Ronald Waiswa & Patrick Lumala Zzimbe

For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to the Uganda Revenue Authority (URA), such as the structure of the economy – particularly the…

Read more
December 2015

Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research

by Wilson Prichard

There is growing concern with the weaknesses of economic statistics relating to developing countries, and the risks that poor data have generated misleading research findings and poor policy advice. Cross-country tax data offer a striking example, with existing datasets frequently highly incomplete, analytically imprecise, plagued by errors, and sharply lacking in transparency. This paper introduces…

Read more
February 2014

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

by Oliver Lough, Richard Mallett & Paul Harvey

We are pleased to present the sixth in our publication series, ICTD Research in Brief – two-pagesummaries of our working papers edited to capture the main policy messages and aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. We hope you enjoy it. This issue investigates the neglected topic…

Read more
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…

Read more
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…

Read more
July 2012

Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

by Gustavo A. Flores-Macías

Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets. Revenue from these taxes, which amounted to about…

Read more
April 2015

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

by Tasha Fairfield & Michel Jorratt De Luis

We contribute to research on inequality and world top incomes by presenting the first calculations of Chilean top income shares and effective tax rates using individual tax return microdata from 2005 and 2009. We pay special attention to business income, which dominates at the top. Our analysis includes not only distributed profits, but also the…

Read more
August 2014

Tax and Development: Donor Support to Strengthen Tax Systems in Developing Countries

by Odd‐Helge Fjeldstad

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilisation to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial crisis has also led many donor countries to pay more attention…

Read more

Reforming the personal income tax system in Angola: An alternative proposal

by Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan Government will have to take into consideration. This Insight examines the proposal for personal income tax reform in light of…

Read more
April 2013

Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies

by Tasha Fairfield

How can policymakers circumvent obstacles to taxing economic elites? This question is critical for developing countries, especially in Latin America where strengthening tax capacity depends significantly on tapping under-taxed, highly-concentrated income and profits. Drawing on diverse literatures and extensive fieldwork, the paper identifies six strategies that facilitate enactment of modest tax increases by mobilizing popular…

Read more

The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

by Nora Lustig, Carola Pessino & John Scott

Latin America has the highest degree of inequality (Ferreira and Ravallion, 2008). Poverty rates – although not the highest by far – are too high for its level of development (IDB, 2011, p. 43). Given these two facts, the extent to which governments use their power to tax and spend to attenuate inequality and poverty…

Read more