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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...

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...

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...

Implementing the Fiscal Responsibility Act at the State Level in Nigeria

In many countries, fiscal responsibility acts have become increasingly common tools to enhance fiscal prudence and public expenditure transparency. Fiscal profligacy at the sub-national level in Nigeria, has emerged as a major contributor to stat...

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 internationa...

Issues in Fiscal Policy Management under the Economic Reforms (2003-7)

In this paper the recent policy measures are reviewed which have been introduced by the federal government to enable a more prudent management of oil revenue and also to improve the quality of the government’s capital spending. The broad conclusio...

The Revenue Costs and Benefits of Foreign Direct Investment in the Extractive Industry in Malawi: The Case of Kayelekera Uranium Mine

"Natural resources have the potential to transform national economies in developing countries towards pro-poor and sustainable development if properly managed. In the absence of sound policies and procedures governing natural resources, mineral re...

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

What would be the key determinants of taxpayer compliance? Which features of citizen-state relations govern attitudes and behaviour regarding taxation? In this paper the analytical foundation, methodological approaches and key findings of availabl...

What has Tax Got to Do with Development Mozambique A Critical Look at Mozambique's Tax System

"The report takes a closer look at the relationship between taxation and development in Mozambique by examining the various complexities surrounding taxation as a development finance mechanism in Mozambique including the current tax framework, the...

What has Tax Got to do with Development A Critical look at Zimbabwe's Tax system

"The report takes a closer look at the relationship between taxation and development in Zimbabwe by examining the various complexities surrounding taxation as a development finance mechanism in Zimbabwe including the current tax framework, the amo...

Africa Rising: Inequalities and the Essential Role of Fair Taxation

"This report investigates the issue of income inequality in eight sub-Saharan African countries (Ghana, Kenya, Malawi, Nigeria, Sierra Leone, South Africa, Zambia and Zimbabwe). While there is growing public recognition that inequality is the issu...

Implementing the Fiscal Responsibility Act at the State Level in Nigeria

A discussion of the policy, technical and wider institutional factors was presented in this paper, which is relevant to the implementation of fiscal responsibility acts at the state level in Nigeria. It is evident from the analysis here, that some...

Social Protection in Africa: A Review of Social Protection Issues in Research: Policy and Programming Trends and Key Governance Issues in Social Protection

"The last decade has seen social protection gaining centrality in the development agenda of many African countries. Several factors explain this heightened interest. Firstly, despite evidence of considerable economic growth across the continent, ...

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...

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...

Taxation of the informal sector in Zambia

"Zambia, like most developing countries, has undertaken tax reforms in a bid to raise more revenue from its tax system. Though tax reforms in Zambia began in the early 1990s, tax revenue has grown only marginally from its sharp decline prior to th...

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 ...

Public Accounts Committees in Eastern Africa: A Comparative Analysis with a Focus on Tanzania

One of the standing committees of the Parliament of Tanzania — the Public Accounts Committee (PAC)— is an important institution for overseeing the implementation of the national budget and the expenditure of public monies. Properly functioning, th...

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