Working Papers

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Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia
  • Friday, 06 January 2017
  • Kalle Hirvonen, Giulia Mascagni and Keetie Roelen

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

ICTD Working Paper 61 Summary: The reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable…
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Improving the Performance of Natural Resource Taxation in Developing Countries

Improving the Performance of Natural Resource Taxation in Developing Countries

ICTD Working Paper 60 Summary: This paper explores the administrative challenges posed to developing countries as a result of the increasing emphasis in fiscal regimes for natural resource extraction…
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Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda
  • Thursday, 23 March 2017
  • Denis Mukama, John Karangwa and Naphtal Hakizimana

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

ICTD Working Paper 59 Summary: The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value…
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One Size Does Not Fit All: A Field Experiment on the Drivers of  Tax Compliance and Delivery Methods in Rwanda
  • Friday, 27 January 2017
  • Giulia Mascagni, Christopher Nell and Nara Monkam

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

ICTD Working Paper 58 Summary: Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries.…
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The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda
  • Friday, 04 November 2016
  • Giulia Mascagni, Christopher Nell, Nara Monkam and Denis Mukama

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

ICTD Working Paper 57 Summary: Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as…
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Taxation and inequality in developing countries - Lessons from the recent experience of Latin America

Taxation and inequality in developing countries - Lessons from the recent experience of Latin America

Abstract: This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax…
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Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda
  • Wednesday, 14 September 2016
  • Giulia Mascagni, Nara Monkam and Christopher Nell

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

ICTD Working Paper 56 Summary: This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for…
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International Tax Disputes: Between Supranational Administration and Adjudication

International Tax Disputes: Between Supranational Administration and Adjudication

ICTD Working Paper 55 Summary: The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for…
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Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

ICTD Working Paper 54 Summary: This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for…
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Taxing Multinational Enterprises as Unitary Firms

Taxing Multinational Enterprises as Unitary Firms

ICTD Working Paper 53 Summary: This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly…
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