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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent for more than a decade. Despite various amendments to tax laws and reforms in tax administration. Part of the low revenue contribution can be attributed to factors external to t...

Tax Base Erosion and Profit Shifting in Africa - Part 1 - Africa’s Response to the OECD BEPS Action Plan

Africa’s response to the OECD’s base erosion and profit shifting (BEPS) project is examined in this paper. The paper also acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those ...

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire

In this paper the effect of grants from central government on local revenue mobilization in Côte d’Ivoire is analyzed within a period from 2001 - 2011. Two components of local own revenue is considered in Côte d’Ivoire, i.e tax revenue (LTR) and n...

Taxing Multinational Enterprises as Unitary Firms

The issues raised in this paper explores the international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. Firstly, it briefly explains why reform of international corporate taxation is important part...

What Have We Learned About Tax Compliance in Africa?

Governments’ abilities to collect taxes, largely depend on people’s willingness to pay them. The authorities should firstly have a careful comprehension of how taxpayers think about and experience taxation, before they can encourage tax compliance...

A Price-Based Royalty Tax?

In this paper, the author examined the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. The case for a price-based royalty is appealing, In light ...

What Do We Know about Mineral Resource Rent Sharing in Africa?

This study aimed to review theoretical and empirical studies on the sharing of resource rent in developing countries in order to identify the difficulties encountered in conducting this type of exercise, so that tools to mitigate them can subseque...

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

"This paper argues that global corporate tax policies have long been dominated by a political consensus among governments of countries at all levels of economic development, to the effect that forces of tax competition render taxation of the cross...

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Urban service sectors including construction and real estate drives contemporary economic growth in Africa. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, ofte...

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

"Governments in developing countries are typically constrained by a limited fiscal capacity to finance the provision of essential public goods – a constraint that has been cited as one of the fundamental challenges to economic development. Several...

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

The progress of decentralization efforts in Africa has brought with it expanded discussion of local government taxation, and the potential for tax reform to spur broader state building and governance gains. This paper correspondingly provides a g...

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

A retrospective analysis is offered by the author regarding his recently-completed extensive research on the technical feasibility of international formulary apportionment of corporate taxable income, as a replacement for the body of ‘arm’s-length...

Tax and the Governance Dividend

Generally it is now an accepted belief that taxation contributes to the quality of governance. There are a number of variants of the broad argument. The most general proposition is that, if governments are dependent on broad general taxation for t...

A Review of Uganda’s Tax Treaties and Recommendations for Action

A Comparative analysis of treaties signed by Uganda and other neighbouring countries, is used in this paper and this is combined with interviews conducted with government officials and private sector tax advisers, to assess whether Uganda’s netwo...

Business People's Views of Paying Taxes in Ethiopia

In this study the factors that determine business people’s attitudes towards paying taxes in Ethiopia, was examined. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant relation be...

Unitary Taxation in Federal and Regional Integrated Markets

This paper compares and analyses the approaches to unitary taxation in federal and regional integrated markets. It also explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asi...

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

This paper looks at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymized taxpayers records, which have become increasingly available on the African continent. ...

International Tax Disputes: Between Supranational Administration and Adjudication

This paper contributes to the important debate on how to improve the resolution of international tax disputes. It starts by outlining the context and development of international tax dispute resolution, then it analyzes its nature in a comparative...

Community - Based and Customary Taxation in South - Central Somalia: Possibilities for Hybrid Governance and Dialogue Programming

The findings of a feasibility study is presented in this report, which is intended to inform the future design and implementation of the DIALOGUE programme. It has the goal of understanding the social reality of taxation, legitimacy, and accounta...

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

This paper analyzes and computes the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. There is a statistically sign...

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