Publications

Showing 204-215 of 415 publications
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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Practical Guidance Note: Training Manual for Implementing Property Tax Reform with a Points-Based Valuation

by Paul Fish

This paper shares the author’s on-going experience in supporting the implementation of property tax reform programmes in smaller urban centres and rural districts in Sub-Saharan Africa, covering more than 12 local governments over a period of more than 10 years. The paper presents a generic training manual, designed to offer practical guidance for property tax…

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June 2018

Chapter 13: Taxation and Development

by Mick Moore

In The Oxford Handbook of the Politics of Development, two of America’s leading political scientists on the issue, Carol Lancaster and Nicolas van de Walle, have assembled an international cast of leading scholars to craft a broad, state-of-the-art work on this vitally important topic. Chapter 13, written by Mick Moore, explores the impact of taxation on politics…

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Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa

by Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang & Abdulaziz B Shifa

African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro-data from anglophone and francophone countries in sub-Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns,…

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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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July 2018

Taxing Africa: Coercion, Reform and Development

by Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad

Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. The book offers a fascinating insight into the key issues facing policy makers, tax collectors, civil society activists and donors working to increase revenues to finance sustainable development in Africa. From the colonial roots of taxation on…

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May 2018

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

by Wilson Prichard

Recent years have witnessed an accelerating push to expand access to information on the beneficial ownership of corporate entities, in an effort to bring greater transparency to multinational corporation (MNC) tax strategies, identify personal tax-evading wealth held overseas and combat global networks of criminality and corruption. This effort remains in its infancy, but has made…

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What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

by David Bakibinga, Jalia Kangave & Dan Ngabirano

Successful decentralisation relies heavily on the ability of subnational government to generate its own revenue. In many African countries, subnational government is authorised to collect a variety of taxes and user fees including trade licensing taxes, property taxes, market fees, garbage collection fees and road user fees. With the exception of property taxes, which have…

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Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

by Merima Ali

This paper examines the effect of regulatory burdens related to tax administration on firms’ compliance costs in Africa. Using cross-country firm-level data, the results show that regulatory burdens related to tax administration significantly increase firms’ compliance costs compared to burdens related to other kinds of government regulations. The results further show that firms’ relationships with…

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