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Tax and Gender in Developing Countries: What are the Issues?

Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the desig…

Resource Extraction and Violent Extremism in Africa

Abundant natural resources, swathes of unprotected territory and porous borders make resource extraction an attractive source of wealth for opportunistic extremist groups in Africa – most notably al-Shabaab, the Lord’s Resistance Army (LRA) and t…

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field studies, in Chad, Mali, Sudan, Tunisia, Libya and the Central African Republic. It refl…

Enhancing Mobilization of Own Source Revenue in Nairobi City County: Issues and Opportunities

This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service deliv…

Staying the Course of Fiscal Fitness: Analysis of the 2018 National Budget

The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that the …

Fiscal Reforms and Income Inequalities in Senegal and Burkina Faso: A Comparative Study

The West African economic and monetary union was created 1994, whch had as a main objective the reinforcement of the competitiveness of the member states by harmonizing their economic legislation. In 1995 indirect tax harmonization were adopted by …

How Do We Measure Tax Expenditures? The Zambian Example

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework f…

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

This paper analyses Kenya’s experience of trying to deal with transfer pricing, and looks at difficulties facing developing and middle-income countries in the application of transfer pricing rules. It discusses the course Kenya has taken in introdu…

Chute du Cours de L'or, recettes fiscales et emplois: quelle stratégie d'adaptation pour le Burkina Faso? / Decline in Gold Prices, Tax Receipts and Employment: Which Adaptation Strategy for Burkina Faso?

This working Paper is also available in English. Since 2007, Burkina Faso’s mining sector has been growing quickly, with gold replacing cotton as its biggest export. However, the decline in gold prices since 2012 has hit the Burkinabe economy ha…

Tax Compliance: Africans Affirm Civic Duty but Lack Trust in Tax Department

In any economy, balancing expenditures, revenues, and debts is a delicate and often politicized task. Competing interests and priorities buffet those tasked with planning a viable and stable national budget. For any state, taxes raised from indivi…

Taxation, Property Rights and the Social Contract in Lagos

Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now seen by some observers as a beacon of mega city development. Most academic atten…

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people w…

Impact Social des Nouvelles Dispositions Fiscales de la loi de Finances Gestion 2017 au Togo / Social Impact of the New Tax Provisions of the 2017 Finance Management Law in Togo

In developing countries (DCs), the unequal distribution of income and the preponderance of the informal economy make it easier to generate tax revenue by taxing transactions in goods and services than by taxing income. In fact, taxation on goods and…

Accumulation de Capital Humain, Politique Fiscale et Croissance endogène / Accumulation of Human Capital, Tax Policy and Endogenous growth

We study an endogenous growth model where households provide skilled and unskilled labor, also pay capital and wage taxes. The growth dynamics is guaranteed by the accumulation of human capital, which depends on public spending in education. The eff…

History of the Post-War Ethiopian Fiscal System

"The history of raising government revenue during the post-1941 period goes back to March 1942, to the promulgation of Proclamation 8 of 1942'. In the first paragraph of the preamble of that proclamation, the Emperor stated that "in order to accompl…

The Conceptual Framework for Fiscal Decentralization

"Decentralization in its broad sense refers to the division of political, economic and administrative power/responsibility between the centre and subnational levels of government. The degree of responsibility that is transferred by the center may v…

Emerging Women Entrepreneurs in Sudan: Individual Characteristics, Obstacles and Empowerment

"This research focuses on three issues: the personal characteristics and motivations of the female Entrepreneurs of Sudan, how conducive is the business environment for the female entrepreneurs of Sudan in terms of availability of finance and suppor…

L’impact de la Politique Fiscale sur les Petites et Moyennes Entreprises au Togo / The Impact of Fiscal Policy on Small and Medium Enterprises in Togo

"This study's main objective is to evaluate the effect of taxation on the growth of small and medium enterprises (SMEs) in Togo. This is to see if the taxes encourage SME growth (effect of complementarity) or instead to discourage the emergence of S…

Accords de Partenariat Economique et Système de Taxation des Importations des Entreprises au Congo-Brazzaville / Economic Partnership Agreements and System of Taxation of Imports of Companies in Congo-Brazzaville

"The European Union (EU) and the seventy-seven ACP countries (African, Caribbean and Pacific), including Congo-Brazzaville, are currently negotiating the economic partnership agreements (EPAs) with the aim of creating a free trade area, to be in acc…

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 develo…

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