Tax and Governance

Research Theme

Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

Tax and Governance

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Tax and Governance Library

African Tax Administration Paper

What is the Role of Taxpayer Education in Africa?

April 2018
Giulia Mascagni, Fabrizio Santoro

Working Paper

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

March 2018
Stephen Spratt, Philip M. Kargbo, Emmanuel Marfo, Emmanuel Ngungoh, Sabaheta Ramcilovik-Suominen

Working Paper

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

March 2018
Wollela Abehodie Yesegat, Richard Krever

Research in Brief

Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

March 2018
Roel Dom

Research in Brief

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

March 2018
Wollela Abehodie Yesegat, Richard Krever

Partner Publication

Building tax systems in fragile states. Challenges, achievements and policy recommendations

March 2018
Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

Research in Brief

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

Partner Publication

Survey on Total Tax Burden in the DRC

April 2017
Laura Paler, Wilson Prichard, Raul Sanchez de la Sierra, Cyrus Samii

Journal Article

The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications

March 2017
Giulia Mascagni, Emilija Timmis

Working Paper

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

February 2017
Mick Moore

Virtual

30 November 2021 – 14:00

•

Timezone: Europe/London

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?

Virtual

14 October 2021 – 11:30

•

Timezone: Europe/London

This forum will be anchored around addressing Sri Lanka’s debt crisis. Through this forum, Verité Research will Present research and analysis pertaining to debt management and fiscal reforms, including potential interventions on government revenue and expenditure. Provide specific ideas and

Virtual

30 June 2021 – 14:00

•

Timezone: Europe/London

Unlike most sources of local revenue, responsibility for the different aspects of property tax administration in Africa is often split between central and local authorities. In many countries, central governments have, since the colonial period, retained responsibility for land titling,

30 September 2020 – 11:15

•

Advocata Institute, Guildford Terrace 4, Colombo, Sri Lanka

The Advocata Institute launches its latest public policy discussion series ‘DeepDive’. The series will commence with several discussions on the topic “How can we improve Sri Lanka’s Debt Sustainability?”. The discussion series will kickstart with a lecture on the same

Completed

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

Taliban Taxation System in Afghanistan

Start date: 01/02/2021

Current

Fiscal Decentralization and Intergovernmental Fiscal Relations in sub-Saharan Africa: A critical literature survey and perspective for future research

Start date: 01/11/2020

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Start date: 15/06/2019

Completed

Tax Collection and Bureaucrat Accountability: Experimental Evidence from the DRC

Start date: 15/03/2019

Current

Mining Taxation – Fondation pour les Etudes et Recherches sur le Développement International (FERDI)

Start date: 14/01/2019

Current

Energy-related Tax Expenditures in Africa

Start date: 07/01/2019

Completed

Economic and Political Consequences of Revenue Composition across States in Nigeria

Start date: 18/04/2018
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Sol Picciotto
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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