Working Papers

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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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The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire
  • Wednesday, 15 June 2016
  • Tiangboho Sanogo and Jean-François Brun

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire

ICTD Working Paper 52 Summary: This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue…
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Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

ICTD Working Paper 51 Summary: In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not…
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A Review of Uganda’s Tax Treaties and Recommendations for Action
  • Friday, 29 April 2016
  • Martin Hearson and Jalia Kangave

A Review of Uganda’s Tax Treaties and Recommendations for Action

ICTD Working Paper 50 Summary In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties. The main effect of…
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A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

ICTD Working Paper 49 Summary This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin…
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The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
  • Thursday, 07 April 2016
  • Giulia Mascagni and Andualem Mengistu

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

ICTD Working Paper 48 Summary This paper computes and analyses the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result…
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Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

Working Paper 47  Summary: This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often…
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