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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’ …

Testing the Impact of Foreign Aid and Aid Uncertainty on Private Investment in West Africa

In this paper, the impact of aid on domestic private investment in West Africa was examined using both aggregate aid (total ODA) and disaggregated aid (multilateral and bilateral). The paper relied on the fixed effects estimation technique. The fin…

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 …

Trilateral Development Cooperation: How Do Poor Countries Experience It?

The key dynamics that shape trilateral cooperation are outlined in this paper. Data was used from research fieldwork in Lesotho and Malawi as well as discussions with various actors. While the analysis on trilateral cooperation, largely dominated b…

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…

Chinese Model of Infrastructure Development in Africa

Infrastructural development, which is a key step in providing a competitive business environment for African economies, provides the backbone for poverty reduction strategies and programmes designed to improve the livelihood of the poor. The absence…

Africa’s Wealthy Give Back: A Perspective on Philanthropic Giving by Wealthy Africans in Sub-Saharan Africa, with a Focus on Kenya, Nigeria and South Africa

Over the last few years, the emergence of more strategic philanthropy was perceived, the growth of formal vehicles for its practice, and the rise of new platforms that reflect African voices. There is also a growing interest to better understand Afr…

State of Environment Rapid Assessment (SoERA): Development of a Tool for Framing and Managing Urban Environmental and Social Challenges

"This paper sets out a cost-effective solution to one of the key challenges facing developing urban centres around the world, namely how to manage a seemingly vast array of environmental and associated social issues in an integrated, technically va…

Case Studies in Base Metal Processing and Beneficiation: Lessons from East Asia and SADC Region

"This research report first considers the industrial policy debate on beneficiation and its context within the broader policy debate on the appropriate role of industrial policy. Over the past decade, beneficiation as a policy has generally been sup…

Social Innovation: An Untapped Resource for Inclusive Growth in Africa

"Our planet earth is facing a convergence of crisis: climate change induced extreme events, global financial crisis, deepening poverty and unemployment, energy and food insecurity, social inequities and political instability, and fast depleting natu…

Dakar’s Municipal Bond Issue: A Tale of Two Cities

Currently the rapid growth of Africa's cities overwhelms their central and municipal governments. Strategic planning has been insufficient and the provision of basic services to residents is worsening. Widespread devolution, since the 1990's has s…

Driving Forces of Off Farm Income Generating Activities in Rural Tanzania : How Accessible are they to Poor Households?

The focus in this paper is on the driving forces of off-farm income-generating activities and the extent to which such forces are accessible to poor households in rural Tanzania. The paper makes use of the utility maximization theory in which a farm…

Enduring Political Divides in South Africa

This paper offers an assessment of the foreign policy strategies adopted by both the Mandela and Mbeki administrations in their quest to shed the country’s image as a former defender of racial segregation, largely dislocated from the global economic…

Fragile Stability: Post-Apartheid South Africa

Despite the international recognition and praise that South Africa received in 1994 for organizing its first free and fair, multiracial presidential elections, the country continues to exhibit increasing signs of state fragility on a number of diffe…

The Logic of the B(R)ICSAM Model for G8 Reform

The BRICs model developed by Goldman Sachs in its publication, Dreaming With BRICs: The Path to 2050, has attracted some considerable attention.1 From an economic perspective, it has enormous attractions in lending attention to four countries (Brazi…

The G20 and the Restructuring of the International Economic Order: An Egypt Perspective

More than 50 years ago, the world community set about devising the institutional building blocks of an orderly social and economic world, largely in response to crises and problems of the first half of the twentieth century which had witnessed two w…

G-8 Preview: Bush and Allies to Discuss Repairing Their Rift and Rebuilding Iraq

The annual economic summit of eight industrialized nations, which begins June 1 in Evian, France, will provide an opportunity for President Bush to repair relations with major European countries that opposed the U.S. invasion of Iraq, particularly F…

Zimbabwe in Crisis: Mugabe's Policies and Failures

Exemplifying the negative consequences of a variety of inappropriate fiscal and social policies, Zimbabwe has failed to realize its potential to become a strong, independent state, going from the admiration and envy of its neighbours to near-complet…

China's Growing Economic Presence in Africa

African economic interdependence with China, though proportionately smaller than is the case with most other geographical areas, is growing apace. China now accounts for around nine percent of Africa's oil and gas exports, and comparable amounts of …

Income and Non-Income Inequality in Post-Apartheid South Africa: What are the Drivers and Possible Policy Interventions?

Excerpt "This study has two main objectives. Firstly, the study aims to identify the drivers of the reproduction of inequality in post-apartheid South Africa. The second objective is to examine what policy levers are available to help mitigate the…

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