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Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

This research explores the impacts that REDD+ could have on forest tax systems in three countries in sub-Saharan Africa, and considers how policy could be designed to increase the chances that these impacts are positive. To assess this, a methodolog…

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

This report recognises the fact that unwinding the current separation of tax administration powers would be difficult to achieve in the current political climate. It suggests a process of gradual reform, commencing with better coordination, standard…

Electricity Provision and Tax Mobilization in Africa

In this paper, we provide evidence on how the provision of social infrastructure such as reliable electricity can be leveraged to increase taxation in developing countries, particularly sub-Saharan Africa (SSA). First, using comprehensive data fro…

Using Taxation to Control Tobacco Consumption in Uganda

This brief explores the trends in tobacco taxation in Uganda and highlights the importance of addressing factors that contribute to affordability when using taxation as a tobacco control tool. Drawn from a recent study by EPRC which simulates the po…

Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant?

A major component of tax administration reform in Sub-Saharan Africa over the last thirty years has been the creation of semi-autonomous revenue authorities (SARAs). These operate at arm’s length from the ministry of finance, which is different to c…

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…

What is the Role of Taxpayer Education in Africa?

This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African revenue authorities have unde…

Analysis of Tax Performance in Botswana: Tax Effort Index Approach

This study estimates the impacts of different economic sectors and other determinants on tax revenue in Botswana using Two Stage Least Squares (TSLS) estimation procedure and quarterly data for the period 1994/95 (1)-2013/14 (4). The study further a…

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

Successful decentralization relies heavily on the ability of sub national government to generate its own revenue. In many African countries, sub national government is authorized to collect a variety of taxes and user fees including trade licensin…

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is av…

Tax Unrest Among Market Traders: The Local Side of Action Aid´s International Tax Justice Campaign in Nigeria

Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known. The i…

Tax in Development: Towards a Strategic Aid Approach

Raising a higher share of the value added in an economy for the public purpose is associated with state building, modern economic growth and development. From 2002-3 to date, low- and lower-middle income countries raised total tax and non-tax revenu…

The Distributional Impacts of Fiscal Consolidation in Uganda

While Uganda is considered to be at low risk of debt distress, the stagnant tax effort and large planned capital expenditures might significantly alter this position. This paper employs the dynamic stochastic general equilibrium (DSGE) model to exam…

Tobacco Control in Uganda: An Analysis of the Impact of Taxation on Consumption Patterns

This paper’s focus on consumption is driven by the need to monitor, measure and analyse the intensity and distribution trends of tobacco use- considering its health and economic costs. The aim was to generate evidence to inform the design of current…

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for pol…

Tax Waivers for Multi-Nationals in Nigeria: Are These Based on Economic or Political Reasoning?

Does Nigeria need tax waivers to grow its economy? As reports show the huge losses in tax incentives Nigeria has recorded over the years, the aforementioned question growingly has been a subject of discussion in the economic space, especially in …

Illicit Transfers and Tax Reforms in South Africa: Mapping of the Literature and Synthesis of the Evidence

There is mounting evidence demonstrating that massive amounts of revenue are transferred from South Africa and other developing countries annually in ways that significantly deprive the national revenue authorities of resources that could be used to…

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

In 2014, the Uganda Revenue Authority (URA) established the Public Sector Office (PSO) as a separate office to manage the affairs of government ministries, departments and agencies. Subsequently, the duties of the office were expanded to include th…

The Customer is King: Evidence on VAT Compliance in Tanzania

Like governments in many other African countries, the Government of Tanzania has been striving to improve the effectiveness of its value added tax (VAT) regime by reducing tax evasion through a combination of measures, including improved tax legisla…

How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare

This paper explores administrative challenges that developing countries face in property tax administration. It is internationally acknowledged that local authorities play a vital role in enhancing a country’s economic growth and provision of publi…

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