Tag: taxation

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Norms, Networks, Power, and Control:Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
  • Wednesday, 14 February 2018
  • Vanessa van den Boogaard, Wilson Prichard and Samuel Jibao

Norms, Networks, Power, and Control:Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone New

ICTD Working Paper 74 Summary: Recent research has cast light on the variety of informal payments and practices that govern the day-to-day interactions between traders and customs agents at border…
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Taxation, Property Rights and the Social Contract in Lagos
  • Tuesday, 30 January 2018
  • Tom Goodfellow and Olly Owen

Taxation, Property Rights and the Social Contract in Lagos

ICTD Working Paper 73 Summary: Major taxation reforms over the past decade have been interpreted as facilitating the transformation of Lagos: once widely seen as a city in permanent crisis, it is now…
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What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
  • Tuesday, 30 January 2018
  • Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Nalukwago and Patrick Lumala Zzimbe

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

ICTD Working Paper 72 Summary: Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most…
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ICTD Research in Brief issue 15: Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
  • Tuesday, 23 January 2018
  • Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard

ICTD Research in Brief issue 15: Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 66 by Samuel Jibao, Wilson Prichard and Vanessa van den Boogaard. This series is aimed at policy makers, tax administrators,…
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Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions
  • Tuesday, 05 September 2017
  • Thomas Cantens and Gaël Raballand

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

ICTD Working Paper 67 Summary: Africa, and especially the Sahel, has experienced frequent recurrences of armed conflicts and terrorist acts in the last decade. This paper is based on six field…
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The Political Economy of Long-Term Revenue Decline in Sri Lanka

The Political Economy of Long-Term Revenue Decline in Sri Lanka

ICTD Working Paper 65 Summary: From the 1950s to the 1980s, Sri Lankan governments collected a high proportion of Gross Domestic Product (GDP) in taxes. They spent most of that money on mass…
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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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ICTD Summary Brief 6: Tax and Gender in Developing Countries: What are the Issues?

ICTD Summary Brief 6: Tax and Gender in Developing Countries: What are the Issues?

This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This brief explains what we have…
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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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