Taxation

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

Three of the highest priority actions were identified in this paper, which have the greatest BEPS impact for African economies. These are: Action 4, which deals with limiting base erosion via interest deductions and other financial payments; Action 6, which deals with preventing treaty abuse; and Action 7, which discussed the prevention of the artificial avoidance of permanent establishment...

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

The literature in this report focused exclusively on high and middle-income countries. This paper begins to fill this gap by reporting on the results of a tax field experiment in Rwanda, while also focusing on some characteristics that may be common to other low-income countries. It evaluates an intervention carried out by the Rwanda Revenue Authority (RRA), which involved sending messages to...

Are Africans Willing to Pay Higher Taxes or User Fees for Better Health Care?

Publisher: Afrobarometer
Published: 2016
"In many parts of Africa, access to and quality of medical services remain poor. While economic growth in recent decades has fostered improved health care on the continent, weak funding, brain drain of trained professionals, and ongoing battles with diseases such as TB, HIV, diarrheal diseases, and malaria as well as recurring epidemics such as Ebola continue to put immense pressure on...

Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

Poverty reduction, and more recently inequality, are pressing concerns in many low and middle-income countries. This is not in the least due as a result of the Sustainable Development Goals committing countries to significant improvements by 2030. In order to reach these goals, redistribution is very important and is shaped by countries’ tax and welfare systems. Despite redistribution...

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

Key findings from a pilot field experiment on tax compliance, is discussed in this paper. A key objective of the paper, is to provide lessons learned on implementing this type of study in low-income countries, and reporting initial econometric results. Section 2 summarizes some characteristic features of low-income countries that researchers need to factor into their research plans and design....

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

This paper looks at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymized taxpayers records, which have become increasingly available on the African continent. The paper critically summarizes the key advantages and disadvantages of using this data for tax research in Africa. It further proceeds to illustrate...

Community - Based and Customary Taxation in South - Central Somalia: Possibilities for Hybrid Governance and Dialogue Programming

The findings of a feasibility study is presented in this report, which is intended to inform the future design and implementation of the DIALOGUE programme. It has the goal of understanding the social reality of taxation, legitimacy, and accountability across south-central Somalia. This feasibility study involved exploratory qualitative research to investigate how customary institutions are able...

International Tax Disputes: Between Supranational Administration and Adjudication

This paper contributes to the important debate on how to improve the resolution of international tax disputes. It starts by outlining the context and development of international tax dispute resolution, then it analyzes its nature in a comparative context, and conclude with some suggestions for both the current policy debates and the future. Proposals resulting from the G20 and the Organization...

Tax Base Erosion and Profit Shifting in Africa - Part 1 - Africa’s Response to the OECD BEPS Action Plan

Africa’s response to the OECD’s base erosion and profit shifting (BEPS) project is examined in this paper. The paper also acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries. Firstly, the author explains the concepts of tax avoidance and tax planning, in order to describe the background to BEPS. An...

Taxing Multinational Enterprises as Unitary Firms

The issues raised in this paper explores the international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. Firstly, it briefly explains why reform of international corporate taxation is important particularly for developing countries, then outlines the flaws in the current system. It discusses the impetus created for reforms, and the political and...

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