Publications

Showing 240-251 of 415 publications

Lifting the Veil of Secrecy – Perspectives on International Taxation and Capital Flight from Africa

by Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad & Honest Prosper Ngowi

This book is produced as a part of the research project Taxation, Institutions and Participation (TIP). TIP investigates the effects of tax havens on domestic revenue systems, institutions and on citizen participation in African countries. The project aims to generate new, contextualised evidence on the political economy of domestic revenue mobilisation, institutional development and state…

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September 2017

Linking Property Tax Revenue and Public Services

by Wilson Prichard

In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated…

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September 2017

Central-Local Government Roles and Relationships in Property Taxation

by Tom Goodfellow

Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between francophone and anglophone countries. The former commonly adopt centralised systems, while the latter usually decentralise key aspects of property taxation such as collection and…

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September 2017

Improving the performance of natural resource taxation in developing countries

by Michael C. Durst

This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction since the Second World War on income-based taxes, including both corporate income and resource rent taxes, as opposed to royalties. The paper identifies both the political consequences and technical challenges (particularly…

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September 2017

Strengthening IT Systems for Property Tax Reform

by Wilson Prichard & Paul Fish

The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been achieved on a sustainable basis in Africa, despite significant investment. The challenge lies in understanding why new IT systems have failed to deliver promised…

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November 2017

Valuation for Property Tax Purposes

by Nyah Zebong, Paul Fish & Wilson Prichard

Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. I practice, however, valuation rolls across most of Africa are incomplete and severely out-of-date, thus dramatically reducing potential property tax yield. This is, at least in part,…

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August 2017

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

by Thomas Cantens & Gaël Raballand

Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central African Republic. It reflects on the governance of trade in border regions during a (post-)conflict situation, exploring the practices…

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September 2017

African Tax Outlook (ATO) – 2017

by African Tax Administration Forum

The African Tax Administration Forum (ATAF) is grateful to the 21 countries’ tax authorities for their participation in second edition of the African Tax Outlook (ATO). ATAF would like further to thank Commissioners General and Directors General of tax authorities for committing their The African Tax Administration Forum (ATAF) is grateful to the 21 countries’…

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September 2017

Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

by Alexandra Readhead

The African Tax Administration Forum (ATAF) and the German Federal Ministry for Economic Cooperation and Development (BMZ), through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH, have developed this toolkit for African tax authorities seeking to assess transfer pricing risk in the mining industry. The purpose is to strengthen authorities’ capacity to determine whether they…

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September 2017

Effective corporate tax burden and firm size in South Africa – A firm-level analysis

by Marco Carreras, Chandu Dachapalli & Giulia Mascagni

Business profit taxation recently became a topic of particular interest in Africa. The tax burden on firms is crucial for industrial development, which is one of the key components of development policy more broadly. Governments have to strike the right balance between collecting enough revenue to finance the basic functions of the state, promoting equity…

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Taxing property in a neo-developmental state: The politics of urban land value capture in Rwanda and Ethiopia

by Tom Goodfellow

Of the African states experiencing sustained growth and poverty reduction in recent decades, Rwanda and Ethiopia stand out due to the scope of their development visions and relatively effective state-driven transformation, leading them to be compared to the East Asian ‘developmental states’. This article argues that these two states are better conceived as ‘neo-developmental’ due…

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