Working Papers

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Norms, Networks, Power, and Control:Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
  • Wednesday, 14 February 2018
  • Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao

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

ICTD Working Paper 74 Summary: 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…
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Taxation, Property Rights and the Social Contract in Lagos
  • Tuesday, 30 January 2018
  • Tom Goodfellow and Olly Owen

Taxation, Property Rights and the Social Contract in Lagos

ICTD Working Paper 73 Summary: Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now…
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What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
  • Tuesday, 30 January 2018
  • Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Nalukwago and Patrick Lumala Zzimbe

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

ICTD Working Paper 72 Summary: Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most…
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Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

ICTD Working Paper 71 Summary: This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light…
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How Can Governments of Low-Income Countries Collect More Tax Revenue?
  • Monday, 20 November 2017
  • Mick Moore and Wilson Prichard

How Can Governments of Low-Income Countries Collect More Tax Revenue?

ICTD Working Paper 70 Summary: It is widely believed that the governments of many low-income countries, and especially the relatively poor performers, should be aiming to increase the proportion of…
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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

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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How Do We Measure Tax Expenditures? The Zambian Example

How Do We Measure Tax Expenditures? The Zambian Example

ICTD Working Paper 68 Summary: The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised,…
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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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Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
  • Friday, 31 March 2017
  • Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

ICTD Working Paper 66 Summary: In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies.…
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The Political Economy of Long-Term Revenue Decline in Sri Lanka

The Political Economy of Long-Term Revenue Decline in Sri Lanka

ICTD Working Paper 65 Summary: From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass…
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