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Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen

Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

  What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical…
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Impacts of 2011 Tax Reform on Tax Revenues and Redistribution in Sri Lanka
  • Sunday, 13 September 2015
  • Nisha Arunatilake, Prianka Jayawardena & Anushka Wijesinha

Impacts of 2011 Tax Reform on Tax Revenues and Redistribution in Sri Lanka

  PEP Policy Brief No.101: Summary The need to reduce budget deficits by increasing government revenues has been a challenge faced by the Sri Lankan government for some time. The 2011 tax reforms…
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Capital, Coercion, and Postcommunist States

Capital, Coercion, and Postcommunist States

  It is rare to find scholars who can write with real understanding about the interactions between taxation and the ways in which countries are governed. Gerald Easter is one such person. He has…
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The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results

  Latin America has the highest degree of inequality (Ferreira and Ravallion, 2008). Poverty rates – although not the highest by far – are too high for its level of development (IDB, 2011, p.…
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The Changing Politics of Tax Policy Reform in Developing Countries

The Changing Politics of Tax Policy Reform in Developing Countries

  This is the second issue of the Special Series on GPSM, "The Changing Politics of Tax Policy Reform in Developing Countries" by Mick Moore is now available online. Click HERE to access it directly…
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Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting

  This is a progress report on the OECD project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due to tax avoidance by…
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Illicit Financial Flows and the Problem of Net Resource Transfers from Africa: 1980-2009
  • Sunday, 13 September 2015
  • Dev Kar, Sarah Frietas, Jennifer Mbabszi Moyo and Guirane Samba Ndiaye

Illicit Financial Flows and the Problem of Net Resource Transfers from Africa: 1980-2009

  This report analyses the volume and pattern of recorded and unrecorded capital flows to and from Africa and its various regions and country groups over the period 1980-2009.  It also provides the…
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Behavioral Economics and Public Sector Reform: An Accidental Experiment and Lessons from Cameroon

Behavioral Economics and Public Sector Reform: An Accidental Experiment and Lessons from Cameroon

  This paper outlines a really insightful story about effective reform of customs in Cameroon. Starting with the hypothesis that behaviors are the critical (and often overlooked) factor in public…
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For State and Citizen: Reforming Revenue Administration in Burundi
  • Sunday, 13 September 2015
  • Kieran Holmes, Domitien Ndihokubwayo and Chantal Ruvakubusa

For State and Citizen: Reforming Revenue Administration in Burundi

  Tax is high on the agenda in Africa. At an international level, advocacy groups and the G8 have called for greater efforts to counter tax evasion and avoidance by multinational companies. But in…
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How Property Tax Would Benefit Africa

How Property Tax Would Benefit Africa

  Summary  The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or…
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