Showing 1-12 of 195 publications
March 2018

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

Stephen Spratt, Philip Kargbo, Emmanuel Marfo, Emmanuel Ngungoh & Sabaheta Ramcilovik-Suominen

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 methodological framework is identified and adapted. The framework has been used to explore how the implementation…

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March 2018

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

Wollela Abehodie Yesegat & Richard Krever

In most federal systems, state governments are funded through a combination of direct fiscal transfers from the central government, and the revenue they collect directly from locally adopted taxes. Ethiopia is a federal polity, but follows a slightly different path in the case of its most important tax source – value added tax (VAT). As…

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March 2018

Chapter 2: Poverty, Tax Competition, and Base Erosion

Michael C. Durst

This is Chapter 2 of the book “Taxing Multinational Business in Lower-Income Countries: A Problem of Economics, Politics and Ethical Norms”. In this installment, which is Chapter 2, the author examines the basic economic dilemma faced by lower-income countries with respect to the corporate tax and offers an historical overview of BEPS-style corporate tax planning.

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Special Issue: Fiscal Policy, State Building and Economic Development

Edited by: Tony Addison, Miguel Niño-Zarazúa, Jukka Pirttilä

The latest issue of the Journal of International Development is a special issue on Fiscal Policy, State Building and Economic Development, which features work by ICTD researchers and partners. All the articles are open access. Introduction Fiscal Policy, State Building and Economic Development  Tony Addison, Miguel Niño-Zarazúa & Jukka Pirttilä This article presents a synopsis of…

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March 2018

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

Roel Dom

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 conventional tax administrations. They have an independent legal status, and usually integrate both customs and tax functions….

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March 2018

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

Wollela Abehodie Yesegat & Richard Krever

Fiscal federalism comprises the distribution of functions and tax revenue sources between central and regional governments. Fiscal federalism issues in respect of value added tax (VAT) do not arise in unitary states; in federal states questions arise as to which level of government should levy the tax, and how revenue should be divided between central…

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Building tax systems in fragile states. Challenges, achievements and policy recommendations

Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim & Frida Margrethe Kvamme

The purpose of this study is to systematise and analyse existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue…

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February 2018

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border posts in low-income countries. Building on this literature, this paper draws on survey and qualitative evidence in an effort to explore which groups are most advantaged and disadvantaged by the…

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February 2018

Chapter 1: Taxing Multinational Business in Low-Income Countries

Michael C. Durst

The book explores a topic that has been highly controversial in recent years: the use by multinational companies of “base erosion and profit shifting” tax planning structures to reduce their tax liabilities in countries where they conduct business, including the world’s lower-income developing countries. In this instalment, which is Chapter 1, the author provides an…

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February 2018

Colonial Legacy, State‐building and the Salience of Ethnicity in Sub‐Saharan Africa

Merima Ali, Odd‐Helge Fjeldstad, Boqian Jiang & Abdulaziz B. Shifa

African colonial history suggests that British colonial rule may have undermined state centralisation due to legacies of ethnic segregation and stronger executive constraints. Using micro‐data from anglophone and francophone countries in sub‐Saharan Africa, we find that anglophone citizens are less likely to identify themselves in national terms (relative to ethnic terms). To address endogeneity concerns,…

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