Tag: tax policy

Results per page
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,…
  • Version
    1.0
  • Hits
    287
  • Downloads
    79
  • Rating
  • Comments
    0
CMI Brief | Mar 2017   Property Taxation in Developing Countries

CMI Brief | Mar 2017 Property Taxation in Developing Countries

Merima Ali, Odd-Helge Fjeldstad and Lucas Katera (2017) Bergen: Chr. Michelsen Institute (CMI Brief vol. 16 no. 1) 4 p. Property tax (PT) raises on average revenues of less than 1% of GDP in…
  • Version
    1.0
  • Hits
    645
  • Downloads
    0
  • Rating
  • Comments
    0
CMI Insight | Mar 2017: Taxing the urban boom: property taxation in Africa

CMI Insight | Mar 2017: Taxing the urban boom: property taxation in Africa

Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow (2017) Bergen: Chr. Michelsen Institute (CMI Insight no. 1) 8 p.   Summary: The growth of Africa’s towns and cities has outpaced local governments’…
  • Version
    1.0
  • Hits
    842
  • Downloads
    0
  • Rating
  • Comments
    0
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…
  • Version
    1.0
  • Hits
    1438
  • Downloads
    314
  • Rating
  • Comments
    0
Foreign Advice and Tax Policy in Developing Countries

Foreign Advice and Tax Policy in Developing Countries

  Fifty years of experience tells us that the right game for tax researchers and outside agencies interested in fostering better sustainable tax systems in developing countries researchers is not…
  • Version
    1.0
  • Hits
    1345
  • Downloads
    306
  • Rating
  • Comments
    0
What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State
  • Saturday, 12 September 2015
  • Rosa Maria Alonso i Terme

What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State

ICTD Working Paper 16: Summary One of the crucial areas of government policy responsible for the weak development performance of the Philippines is tax policy and administration. By 2011, the tax to…
  • Version
    1.0
  • Hits
    1632
  • Downloads
    316
  • Rating
  • Comments
    0
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,…
  • Version
    1.0
  • Hits
    2589
  • Downloads
    431
  • Rating
  • Comments
    0