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Improving the Performance of Natural Resource Taxation in Developing Countries

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…

Tax and Gender in Developing Countries: What are the Issues?

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…

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 Structures, Economic Growth and Development

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 …

Environmental Taxation & Development: A scoping Study

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…

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

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…

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

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…

Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

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…

Safe Harbour Regimes in Transfer Pricing: An African Perspective

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…

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

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…

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

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…

Fuel Subsidy Reform and the Social Contract in Nigeria: A Micro-economic Analysis

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…

Active Ghosts: Nil-filing in Rwanda

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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