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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...

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Urban service sectors including construction and real estate drives contemporary economic growth in Africa. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, ofte...

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...

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...

Revenue Reform and Statebuilding in Anglophone Africa

In this paper, the tax reforms discussed are a response to fiscal needs, but not generally to fiscal crises. In Section 2, the author explains the situation in which these reforms were introduced. It is explored in more detail in Section 3 (VAT)...

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

Overall, the trend for Sub Saharan Africa and for Zambia specifically, is clear from 2004/5 to recent years, as there have been either negative or low rates of national adjusted savings in contrast to the trend in most of Asia and Latin America. ...

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...

Local Government Revenue Mobilization in Anglophone Africa

The opportunities and constraints facing local revenue mobilization in Anglophone Africa, was examined in this paper, with an emphasis on urban settings. It discussed specific revenue instruments and their effects on economic efficiency, income di...

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...

Donors, Aid and Taxation in Developing Countries: An Overview

In recent years rapidly growing donor interest was witnessed in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistrib...

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...

Taxation As a Domestic Resource Mobilisation Tool for Financing Development in Sub Saharan Africa

"The global financial crisis exposed the vulnerability of developing countries for their reliance on foreign aid resources for their development agenda. The crisis resulted in the dwindling of resources for the countries advancing aid and subseque...

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...

Caught in a Trap: Zambia’s Mineral Tax Reforms

Investments that involve unrecoverable costs, relies on the good faith of the government not to raise taxes after costs have been incurred. Regrettably, features inherent within the political economy of natural resource industries and particularl...

Mining Sector Taxation in Tanzania

The first mining policy was introduced in Tanzania in 1996, aiming to transform the nascent industry into a robust private-led sector. The Mining Policy of 1996 and the Mining Act of 1997 laid out a 25-30-year vision that would see the sector's co...

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...

Strategies for Addressing Capital Flight

"This paper discusses strategies to stem capital flight from African countries. It emphasizes the importance of the distinction between licitly and illicitly acquired capital, and the need to tailor strategies to the specific type of capital flig...

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 ...

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