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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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Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen, Francisco Miguel Paulo

Angola Brief: Poor Revenue Forecasting A Major Challenge for Sound Fiscal Policy in Angola

  Summary Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influencethe nation’s economy.  A major challenge facing fiscalpolicy and…
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The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

The Rise of the Swiss Tax Haven in the Interwar Period: An International Comparison

  We know in general why they exist. But why did specific countries or jurisdictions develop as particular types of tax havens at particular moments in time? An excellent new paper* by Christophe…
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The Added Value of Value Added Tax: People are more willing to pay tax
  • Sunday, 13 September 2015
  • Taxpayer education; Africa; VAT; tax exemptions; tax compliance; revenue

The Added Value of Value Added Tax: People are more willing to pay tax

  Summary Raising domestic tax revenues is a priority for most sub-Saharan African countries. But the tax bases in most African countries are undermined by widespread tax avoidance and evasion. A…
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Fiscal Decentralisation in Developing Countries: Lessons for Bangladesh

Fiscal Decentralisation in Developing Countries: Lessons for Bangladesh

  CMI Brief April 2014 Volume 13 No.2: Summary There is an ongoing debate in Bangladesh in civil society and among policymakers, whether the country should move from a highly centralised unitary…
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The non-oil tax reform in Angola, On track or losing momentum?
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Søren Kirk Jensen & Francisco Miguel Paulo

The non-oil tax reform in Angola, On track or losing momentum?

  Summary Since 2010, Angola has been implementing a tax reform aiming to increase non-oil tax revenues. This brief addresses main achievements of the reform since mid-2012 on administrative and…
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