Publications

Showing 12-23 of 239 publications

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

Andualem Mengistu & Giulia Mascagni

Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for policy-relevant analysis of real-life taxpaying behaviour. However, despite the increased availability of these data, a gap remains in many…

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September 2018

Tax in Development – Towards a Strategic Aid Approach

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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September 2018

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

Merima Ali

There is a growing interest among policy makers to cut red tape in government regulations in order to help improve the performance of businesses and create more jobs. However, most businesses, especially in Africa, still face challenges in meeting various government regulations that contributes to higher compliance costs. Compliance costs are the extra costs incurred…

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August 2018

Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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August 2018

Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries

Michael C. Durst

In the preceding four chapters of this book, I have sought to explore (i) the economic and political roots of base erosion and profit shifting in lower-income countries and (ii) the recent (and continuing) efforts of the OECD and other international organizations to redress the problem, in connection with the BEPS studies. Based on the…

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Why is Tax Education Important for Compliance?

Giulia Mascagni & Fabrizio Santoro

This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration Paper 1 by Giulia Mascagni and Fabrizio Santoro. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Knowledge about tax can contribute to shaping attitudes towards compliance….

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Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni , Andualem T. Mengistu & Firew B. Woldeyes

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem T. Mengistu, and Firew B. Woldeyes. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. African tax administrations have experienced rapid modernisation in…

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Property owners’ knowledge and attitudes towards property taxation in Tanzania

Merima Ali, Odd-Helge Fjeldstad & Lucas Katera

Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle linked to improved local services, PT holds a unique potential to act as a foundation for bargaining between taxpayers and governments…

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

David.J Bakibinga, Jalia Kangave & Dan Ngabirano

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 79 by David J Bakibinga, Julia Kangave and Dan Ngabirano. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. Graduated tax became unpopular for a variety of reasons….

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True Values

Nyah Zebong & Wilson Prichard

Where property markets are still developing, there is little sales data on which to base valuations. As a result, it is more difficult to assign accurate property valuations, there is greater scope for abuse, and these valuations are more likely to be contested.In peri-urban or rural areas where property markets are almost non-existent, a value…

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July 2018

Chapter 4: The OECD’s BEPS Project and Lower-Income Countries

Michael C. Durst

In reviewing the OECD’s BEPS process as it relates to lower-income countries, it may be useful to begin with a question about global tax institutions: Why, as controversy arose over base erosion and profit shifting after the 2008 Financial Crisis, did the OECD assume leadership of the ensuing intergovernmental study of the topic, instead of…

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July 2018

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes

The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is available on their effectiveness in practice, and how taxpayers respond to these changes. This paper starts filling this gap by reporting three…

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