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Boîte à outils d’évaluation des risques en matière de prix de transfert pour l’industrie minière africaine

Boîte à outils d’évaluation des risques en matière de prix de transfert pour l’industrie minière africaine

En partenariat avec NRGI et le Forum sur l’administration fiscale africaine (ATAF), le Ministère federal de la Coopération économique et du Développement (BMZ), par l’intermédiaire de la Deutsche…
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Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

 The African Tax Administration Forum (ATAF) and the German Federal Ministry for Economic Cooperation and Development (BMZ), through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)…
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UNU-WIDER Working Paper: Effective corporate tax burden and firm size in South Africa - A firm-level analysis
  • Tuesday, 12 December 2017
  • Marco Carreras, Chandu Dachapalli and Giulia Mascagni

UNU-WIDER Working Paper: Effective corporate tax burden and firm size in South Africa - A firm-level analysis New

Introduction - Business profit taxation recently became a topic of particular interest in Africa. The tax burden on firms is crucial for industrial development, which is one of the key components of…
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CMI Insight | Jun 2017: Taxing the urban boom in Tanzania: Central versus local government property tax collection

CMI Insight | Jun 2017: Taxing the urban boom in Tanzania: Central versus local government property tax collection New

Odd-Helge Fjeldstad, Merima Ali, Lucas Katera (2017) Bergen: Chr. Michelsen Institute (CMI Insight no. 3) 8 p.   Summary: Effective collection of property taxes requires constructive working…
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UNU-WIDER Working Paper: Working Paper   Tax revenue mobilization in conflict-affected developing countries
  • Wednesday, 10 May 2017
  • Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic and Matthew Benson

UNU-WIDER Working Paper: Working Paper Tax revenue mobilization in conflict-affected developing countries

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a…
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Perspectives from the Field: SDC Cooperation for Property Taxation

Perspectives from the Field: SDC Cooperation for Property Taxation

This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide…
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UNU-WIDER Working Paper: Global distribution of revenue loss from tax avoidance - Re-estimation and country results

UNU-WIDER Working Paper: Global distribution of revenue loss from tax avoidance - Re-estimation and country results

  International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by…
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CMI Brief | Mar 2017   Property Taxation in Developing Countries

CMI Brief | Mar 2017 Property Taxation in Developing Countries

Merima Ali, Odd-Helge Fjeldstad and Lucas Katera (2017) Bergen: Chr. Michelsen Institute (CMI Brief vol. 16 no. 1) 4 p. Property tax (PT) raises on average revenues of less than 1% of GDP in…
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CMI Insight | Mar 2017: Taxing the urban boom: property taxation in Africa

CMI Insight | Mar 2017: Taxing the urban boom: property taxation in Africa

Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow (2017) Bergen: Chr. Michelsen Institute (CMI Insight no. 1) 8 p.   Summary: The growth of Africa’s towns and cities has outpaced local governments’…
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Burbidge, D., ‘The Social Contract in Africa: A Review’. Working paper (2017), Oxford University

Burbidge, D., ‘The Social Contract in Africa: A Review’. Working paper (2017), Oxford University

Summary The review provides an introduction to the forms and operations of social contracts in Africa. The starting point of any such discussion acknowledges that many of the ideal types of social…
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