results
Publication
"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...
Publication
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...
Publication
"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...
Publication
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...
Publication
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...
Publication
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...
Publication
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)...
Publication
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. ...
Publication
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...
Publication
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...
Publication
"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...
Publication
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...
Publication
"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...
Publication
"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...
Publication
"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...
Publication
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...
Publication
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...
Publication
"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...
Publication
"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...
Publication
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 ...
Showing page 1 of 6
Next page