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This brief thus begins to explore a critical question for governments and civil society: To what extent are current efforts to expand access to information on beneficial ownership likely, in practice, to enhance the ability of low-income countries t…
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Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own source revenues. Increasingly, developing countries, including those in Africa…
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This study aims to unravel the reality of taxation in Zimbabwe’s small-scale sector by focusing on flea market traders. The research involved interviewing small-scale traders in flea markets around Harare and Bulawayo, government officials and membe…
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This paper focuses on the administrative challenges which is 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 cor…
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Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the desig…
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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’ …
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The relationship between tax structures and economic growth is investigated in this paper within a panel of developed and developing countries. In order to raise revenue, low-income countries have historically relied more heavily on international …
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Increasing environmental pressures across a range of dimensions is being faced by developing countries. Simultaneously, the capacity of these governments to effectively pursue policy goals is often constrained by a lack of resources, with tax revenu…
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The transfer pricing methods established by the transfer pricing rules and practices of countries (generally modelled after the OECD Transfer Pricing Guidelines) are not only complex to implement, but also fraught with challenges – such as the avail…
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It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their developed counterparts. Part of this gap can be explained by the relatively higher tax evasion in the former. Recent lite…
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We could be in the midst of the biggest change to the way multinational companies are taxed in decades. For the past year, over 130 developed and developing countries have been trying to agree on how to ‘go beyond’ some of the fundamental principles…
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This paper provides rigorous empirical evidence about the determinants of support for fuel subsidy reforms in Africa’s largest economy – Nigeria. Fuel subsidies in Nigeria are large – at the last estimate the state subsidises petrol to the tune of a…
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Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax literature, despite being well known to tax administrators. There is almost no evidence on the characteristics of …
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