Working Papers

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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 tax…
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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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From the Lab to the Field: a Review of Tax Experiments

From the Lab to the Field: a Review of Tax Experiments

ICTD Working Paper 46 Summary Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability,…
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Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
  • Friday, 05 February 2016
  • Jalia Kangave, Suzan Nakato, Ronald Waiswa and Patrick Lumala Zzimbe

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

ICTD Working Paper 45 Summary: For over a decade Uganda’s tax-to-GDP ratio hovered between 12 per cent and 13 per cent, despite various amendments to tax laws and reforms in tax administration.…
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Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

ICTD Working Paper 44: Summary Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their…
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Business people’s views of paying taxes in Ethiopia
  • Friday, 15 January 2016
  • Wollela Abehodie Yesegat and Odd-Helge Fjeldstad

Business people’s views of paying taxes in Ethiopia

ICTD Working Paper 43: Summary This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business…
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