Working Papers

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Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone
  • Tuesday, 15 September 2015
  • Samuel Jibao and Wilson Prichard

Rebuilding Local Government Finance After Conflict: The Political Economy of Property Tax Reform in Sierra Leone

  ICTD Working Paper 12: Summary This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from…
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Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas
  • Saturday, 19 September 2015
  • Oliver Lough, Richard Mallett and Paul Harvey

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

  ICTD Working Paper 11: Summary This is a joint paper by the International Centre for Tax and Development (ICTD) and the Secure Livelihoods Research Consortium (SLRC) Despite growing interest in…
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Revenue Reform and Statebuilding in Anglophone Africa

Revenue Reform and Statebuilding in Anglophone Africa

  ICTD Working Paper 10: Summary Within the development field, tax administration reform is an area of relative success. Over the past two decades, the national revenue systems of most countries in…
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Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?
  • Saturday, 19 September 2015
  • Olav Lundstøl, Gaël Raballand and Fuvya Nyirongo

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

  ICTD Working Paper 9: Summary The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources,…
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People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance
  • Saturday, 12 September 2015
  • Odd-Helge Fjeldstad Collette Schulz-Herzenberg and Ingrid Hoem Sjursen

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

  ICTD Working Paper 8: Summary What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper…
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Local Government Revenue Mobilisation in Anglophone Africa
  • Saturday, 12 September 2015
  • Odd-Helge Fjeldstad and Kari Heggstad

Local Government Revenue Mobilisation in Anglophone Africa

ICTD Working Paper 7: Summary This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific…
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Donors, Aid and Taxation in Developing Countries: An Overview
  • Saturday, 12 September 2015
  • Wilson Prichard, Jean-Francois Brun & Oliver Morrissey

Donors, Aid and Taxation in Developing Countries: An Overview

  ICTD Working Paper 6: Summary Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public…
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Caught in a Trap: Zambia’s Mineral Tax Reforms

Caught in a Trap: Zambia’s Mineral Tax Reforms

  ICTD Working Paper 5: Summary Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately,…
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Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions
  • Saturday, 12 September 2015
  • Anuradha Joshi, Wilson Prichard & Christopher Heady

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

  ICTD Working Paper 4: Summary Recent years have witnessed significantly increased attention to the challenge of taxing small businesses in the informal sector. However, much of this recent…
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Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’
  • Saturday, 12 September 2015
  • Gustavo A. Flores-Macías

Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

ICTD Working Paper 3: Summary Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the…
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