Opinions and Analyses
Reflections on the Kenya-Mauritius Tax Treaty Ratification
Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius
What Nigerians really think about tax
Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below
A new stage of change for international tax
The international tax event of the year took place on the 13-14th of March in Paris. It was the public
Why better tax research is crucial to Nigeria’s development
There is an international consensus that taxation is a critical means for financing sustainable development. It is estimated that a
Improving property tax collection: Lessons from Uganda
Local governments (LGs) across Uganda have recently been looking for ways to improve yields from their property tax systems. The
What have we learned about gender and tax in Africa?
About two years ago, the ICTD began a new research program on gender and taxation with the support of the
Targets for Equity-Enhancing Tax Advocacy
Recent years have seen surging international interest in strengthening tax collection in order to finance national development programs. Yet, despite
Property tax reform increases municipal revenue in Mzuzu, Malawi
Mzuzu is the third largest city in Malawi. Before 2013, it collected very little property tax per year: K50 million
How to cast a wider tax net? Experimental evidence from Costa Rica
Many firms around the world fail to file their tax declarations, even if they are formally registered. This problem is
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