Publications

Showing 24-35 of 425 publications

Gender and Tax: Gender Equality Meets Economic Growth

by Evert-jan Quak & Berni Smith

Women’s equal participation in an economy means they pay and benefit from fair taxes. Given that gender issues affect every aspect of tax systems, policies and administrations must identify and challenge bias against women. Governments in low and middle-income countries need support to reform tax policies and restructure tax administrations; not only to tackle gender…

Read more
February 2022

Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

by Roel Dom, Anna Custers, Stephen Davenport & Wilson Prichard

Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too often riddled with high rates of evasion among large corporations and the rich…

Read more
February 2022

What’s the catch? Fiscal Policies for Fisheries in five African Countries

by Giovanni Occhiali

The taxation of fisheries: rationale and overarching debates. Many low-income countries (LICs) have long struggled to increase their domestic revenue mobilisation, which is often seen as a necessary step to achieve a more sustained economic development. A wider fiscal space can lead to more funds being available for social spending and infrastructure investment, both of…

Read more
February 2022

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

by Fabrizio Santoro, Laura Munoz, Wilson Prichard & Giulia Mascagni

New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax administration, which has been increasingly digitised. Specifically Digital Financial Services (DFS) and digital IDs can improve tax administration. They have the potential to identify taxpayers more easily, communicate with them better, enforce and monitor…

Read more
February 2022

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

by Laura Munoz, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro

Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income countries face strong pressures to increase domestic resource mobilisation, and major challenges in taxing the digital economy. A growing number are therefore advancing or considering new taxes on DFS. These have generated much debate and there are…

Read more
February 2022

The Promise and Limitations of Information Technology for Tax Mobilisation

by Oyebola Okunogbe & Fabrizio Santoro

Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilisation. This paper examines the potential…

Read more
January 2022

The Rise of China and Contestation in Global Tax Governance

by Martin Hearson & Rasmus Corlin Christensen

This paper examines the relationship between China’s changing economy and its global business tax diplomacy. Three trends dominate: China is becoming a net capital exporter, emerging as a major consumer market, and is home to digital giant firms including Baidu, Tencent and Alibaba. The resulting drive to promote both ‘going out’ and ‘bringing in’ foreign…

Read more
January 2022

Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone

by Vanessa van den Boogaard, Wilson Prichard, Rachel Beach & Fariya Mohiuddin

While there is increasing evidence that taxation can contribute to greater government responsiveness and accountability, such positive outcomes are not guaranteed. If the environment does not enable tax bargaining, there is a risk that taxation will amount to little more than enforced extraction. We consider how such enabling environments may be fostered and identify specific…

Read more
December 2021

The Politics of Taxing Multinational Firms in a Digital Age

by Martin Hearson & Margarita Gelepithis

Taxing multinationals is politically difficult because of the structural power of mobile firms within the global economy, and this structural power is expected to increase in the digital age. Recently however there has been a breakdown in the international corporate tax consensus that structured tax competition over the past century. A new norm of international…

Read more
December 2021

Five Tenets for Consideration When Undertaking Property Tax Reform in Africa

by Astrid R.N. Haas, Justine Knebelmann & Colette Nyirakamana

The current COVID-19 pandemic and associated economic crisis have seen Africa fall into recession for the first time in over 25 years. This has strained already limited local government resources significantly. At the same time, the pandemic has highlighted the central role local governments play as frontline service providers and thus reignited the urgency of…

Read more
December 2021

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

by Bob Michel & Tatiana Falcao

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business…

Read more
December 2021

The Routledge Handbook of Smuggling

by Max Gallien & Florian Weigand

The Routledge Handbook of Smuggling offers a comprehensive survey of interdisciplinary research related to smuggling, reflecting on key themes, and charting current and future trends. Divided into six parts and spanning over 30 chapters, the volume covers themes such as mobility, borders, violent conflict, and state politics, as well as looks at the smuggling of…

Read more