Publications

Showing 60-71 of 255 publications
March 2018

Tax revenue mobilization in conflict-affected developing countries

Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic & Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. This medium-N trend analysis is complemented by prototypical case study analysis, which provides greater insight into the relationship…

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March 2018

Special Issue: Fiscal Policy, State Building and Economic Development

Edited by: Tony Addison, Miguel Niño-Zarazúa, Jukka Pirttilä

The latest issue of the Journal of International Development is a special issue on Fiscal Policy, State Building and Economic Development, which features work by ICTD researchers and partners. All the articles are open access. Introduction Fiscal Policy, State Building and Economic Development  Tony Addison, Miguel Niño-Zarazúa & Jukka Pirttilä This article presents a synopsis of…

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Property Taxation in Kampala, Uganda: An Analytic Case Study on a Successful Reform

Mihaly Kopanyi & Riël Franzsen

Kampala’s revenue reforms offer lessons that large and powerful cities should not wait for national actions, rather, they can do a lot “in-house” to improve tax administration, coverage, and collection. Against the rather poor performance of the property tax in Uganda, Kampala’s reforms have resulted in unprecedented increase of own-source revenues generally and the property…

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Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

Roel Dom

A major component of tax administration reform in sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to conventional tax administrations. They have an independent legal status, and usually integrate both customs and tax functions….

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Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat & Richard Krever

Fiscal federalism comprises the distribution of functions and tax revenue sources between central and regional governments. Fiscal federalism issues in respect of value added tax (VAT) do not arise in unitary states; in federal states questions arise as to which level of government should levy the tax, and how revenue should be divided between central…

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Building tax systems in fragile states. Challenges, achievements and policy recommendations

Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim & Frida Margrethe Kvamme

The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue…

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February 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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February 2018

Policy implementation under stress: Central-local government relations in property tax collection in Tanzania

Odd-Helge Fjeldstad, Merima Ali & Lucas Katera

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes (PT) in Tanzania has been oscillating between decentralised and…

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February 2018

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

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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January 2018

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow & Olly Owen

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue…

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