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How Kenya has Implemented and  Adjusted to the Changes in International  Transfer Pricing Regulations:  1920-2016

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016 New

ICTD Working Paper 69 Summary: A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is…
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Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions
  • Tuesday, 05 September 2017
  • Thomas Cantens and Gaël Raballand

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

ICTD Working Paper 67 Summary: Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field…
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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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Research in Brief Issue 7: Revenue Reform and Statebuilding in Anglophone Africa

Research in Brief Issue 7: Revenue Reform and Statebuilding in Anglophone Africa

  We are pleased to present the seventh in our publication series, ICTD Research in Brief - two-page summaries of our working papers edited to capture the main policy messages and aimed at policy…
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ICTD Research in Brief, Issue 5: Local Government Revenue Mobilisation in Anglophone Africa
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad and Kari Heggstad

ICTD Research in Brief, Issue 5: Local Government Revenue Mobilisation in Anglophone Africa

  We are pleased to present the fifth in our new publication series, ICTD Research in Brief -two-page summaries of our working papers edited to capture the main policy messages and aimed at policy…
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Local government revenue mobilisation in Anglophone Africa

Local government revenue mobilisation in Anglophone Africa

  Summary This paper examines opportunities and constraints facing local revenue mobilisation in Anglophone Africa, with an emphasis on urban settings.  Specific revenue instruments and their…
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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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Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

  ICTD Working Paper 38: Summary Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming…
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