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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...

BIDPA Annual Report 2012-2013

This annual report covers research activities on Trade and International Economics; Macroeconomic Modeling and Forecasting; Microeconomics; Incomes, Welfare and Poverty; and Public Sector Reforms. It then lists publications produced and presents a...

The Relationship Between Population and Socio-Economic Development

The unprecedented growth of population which is now taking place and which will accelerate in the coming years will be of increasing importance in International relations. This paper gives background to the problem as well as facts and forecasts w...

Perspectives on Trade, Investment and Competition Policy in South Africa

"In a liberalised trade and investment environment, trade, investment and competition policies together form a specific nexus. South Africa needs foreign direct investment to help address its need for employment creation, growth and development. T...

2014/15 Botswana Government Budget: Briefing Note

"The budget briefing note provides an assessment of the 2014/15 national (Botswana) budget allocations presented to the Parliament. The main features are discussed with emphasis on the implications for the fiscal and growth strategy given the deve...

Capital Flight, Safe Havens and Secrecy Jurisdictions

"The terms “safe haven” and “secrecy jurisdiction” are arguably more appropriate than “tax haven” or even “offshore financial center” in discussing capital flight. Florida, for example, is thought to be the main destination for capital flight fro...

Inflation Dynamics in Botswana and Bank of Botswana's Medium-Term Objective Range

"This study is motivated by the high and unpredictable episodes of inflation in Botswana over the last 20 years. This is despite the Bank of Botswana's concerted effort to keep inflation at its minimum and stable over time. More specifically, the ...

Capital Flight and Monetary Policy in African Countries

"According to conventional economic theory, high interest rates are expected to stem capital flight by raising the relative rate of return to investment in domestic assets. However, African countries have experienced high capital flight over the p...

The Costs and Pricing of Tourism in Zambia: The Case of Livingstone

"Tourism is potentially one of Zambia’s best prospects for economic diversification and growth. The tourism sector has the potential to play an increasingly important role in stimulating economic growth by contributing to job creation, foreign exc...

Comparison of Welfare Status of Districts in Zambia

"In this paper we make welfare comparisons among districts of Zambia using multidimensional wellbeing indicators observed at the household level. The comparisons are conducted using a first order dominance approach developed by Arndt et al. It is ...

The Birth, Death and Survival of Exports in Zambia 1999 - 2011

"This paper deals with the dynamics of Zambia’s export performance, analyzing the birth, death and persistence of exporting in various products and destinations. We use a framework that has recently proliferated in international trade to decompose...

Creating and Wasting Fiscal Space: Zambian Fiscal Performance 2002–2011

"Following three decades of economic mismanagement and decline, Zambia has experienced sustained economic growth since the turn of the century. The combination of rapid growth, reduced public expenditure, increased mining taxation and debt relief ...

Economic Policy in South Africa, Past Present and Future

With the end of Apartheid in 1994 a new beginning was promised for South Africa. Herewith included was political freedom and inclusive development for all South Africans. This overview focusses on the economic record and the economic prospects of...

Conflict Trends Issue 1 2015

‘Egypt in the Aftermath of the Arab Spring: What Lies Ahead?’ highlights some of the main security, economic and foreign policy challenges facing the Al-Sisi government. ‘The Democratic Transition in Tunisia: A Success Story in the Making’, portr...

Evaluation des Politiques et Institutions du Pays Une analyse Dynamique de 2011 à 2013 / Country Policy and Institutions Assessment (CPIA) 2011 to 2013

The fulfillment of the evaluation exercise of the policies and institutions of the country, more known under the English acronym “Country Policy and Institutions Assessment (CIAP)” fit more in practice as a highlight in the management process of t...

Namibians See Increased Corruption; Business Executives Now Top List of 'Most Corrupt'

"Corruption has yet to gain prominence as a public policy issue in Namibia. Most respondents to the 2014 Afrobarometer survey in Namibia do not rank corruption among the top priorities that the government needs to address. Other surveys rank Namib...

Understanding Ghana’s Growth Success Story and Job Creation Challenges

This paper seeks to provide an analytical assessment of Ghana’s economic growth. Ghana’s status as one of the African Lions is linked to the country’s remarkable growth performance. Growth of labour productivity at the national and sectoral lev...

A Political Economy Analysis of Social Protection Programmes in Botswana

"This study seeks to establish whether socio-economic, historical, political and institutional factors and actors support the drive or resistance to the SP policy and programmes, and whether this has any implications on its sustainability. A mixed...

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 ...

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...

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