Taxation
- Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
- O. H. Fjeldstad / Chr. Michelsen Institute, Norway, 2012
- The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. Experiences from...
- Paper arguing that a common carbon tax is the simplest route to funding climate action
- D. N. Silverstein / Munich Personal RePEc Archive, 2010
- This paper introduces the problem of climate funding, explores the risks associated with cap and trade offsets and expands on the idea of a harmonised carbon tax and global climate fund. The paper argues that a common carb...
- Tax evasion practices by multinationals
- Christian Aid, 2008
- This report discusses the global taxation system that allows corporates to avoid their responsibilities while condemning the poorest to stunted development, even premature death. It argues that tax avoidance is a grey area. Although i...
- The need to revise taxes on high gasoline consumption vehicles in Kenya
- J. M. Mutua; M. Borjesson; T. Sterner / Norwegian University of Life Sciences, 2009
- This paper estimates distributional effects of fuel taxes in Kenya and comments on fuel tax regime for developing countries that are experiencing unprecedented vehicular growth. The choice of transport a households has has an im...
- Do private agents outperform local councils in revenue collection?
- O-H. Fjeldstad (ed); L. Katera (ed); E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania, 2009
- Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This paper examines how systems of privatized tax collection performed with respect to revenu...
- Citizens' perceptions of tax compliance in Tanzania
- O-H. Fjeldstad (ed); L. Katera (ed); E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania, 2009
- This paper examines the public’s perception of tax compliance in Tanzania, and the consequent implications for policy design. Using citizens' surveys, it evaluates changes in factors impacting on people’s willingness to pa...
- Korea’s immediate challenge is to improve its tax system and tax administration to sustain economic growth
- R.S. Jones / Organisation for Economic Co-operation and Development, 2009
- Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector.However, it is likely to continue rising with rapid population ageing and the development of a social safety net which will put upward pressu...
- Fiscal equity: how to reduce horizontal inequality through taxation and spending
- F. Stewart; G. Brown; A. Cobham / Centre for Research on Inequality, Human Security and Ethnicity, CRISE, Oxford University, 2009
- While horizontal inequality, or inequality between groups of people, is increasingly recognised as an impediment to long-term poverty reduction in multi-ethnic societies, there is less clarity still on which policy instruments are mos...
- Factors impeding enhanced tax revenues from extractive sectors for sub- saharan governments
- M. Stürmer (ed); J. Karlsson / Deutsches Institut für Entwicklungspolitik / German Development Institute (GDI), 2008
- The extractive sector is a major source of domestic revenue for sub-Saharan African countries that can help in achieving the Millennium Development Goals. This paper examines the factors hindering these countries from generating...
- Bolivia's successful anti-corruption strategy in tax administration
- J.C. Zuleta / U4 Anti-Corruption Resource Centre, 2009
- This brief summarises how improved inspection control contributed to reducing corruption in Bolivia’s National Tax Service and stemmed the loss of public funds. Bolivia adopted a process flow approach that appears to...
- Building taxpayer culture in Mozambique, Tanzania and Zambia: Achievements, challenges and policy recommendations
- O. H. Fjeldstad / Chr. Michelsen Institute, Norway, 2012
- The study examines measures that aim to encourage taxpayer compliance through taxpayer education and constructive engagement between the government and citizens over taxation issues in Mozambique, Tanzania and Zambia. Experiences from...
- Paper arguing that a common carbon tax is the simplest route to funding climate action
- D. N. Silverstein / Munich Personal RePEc Archive, 2010
- This paper introduces the problem of climate funding, explores the risks associated with cap and trade offsets and expands on the idea of a harmonised carbon tax and global climate fund. The paper argues that a common carb...
- Tax evasion practices by multinationals
- Christian Aid, 2008
- This report discusses the global taxation system that allows corporates to avoid their responsibilities while condemning the poorest to stunted development, even premature death. It argues that tax avoidance is a grey area. Although i...
- The need to revise taxes on high gasoline consumption vehicles in Kenya
- J. M. Mutua; M. Borjesson; T. Sterner / Norwegian University of Life Sciences, 2009
- This paper estimates distributional effects of fuel taxes in Kenya and comments on fuel tax regime for developing countries that are experiencing unprecedented vehicular growth. The choice of transport a households has has an im...
- Do private agents outperform local councils in revenue collection?
- O-H. Fjeldstad (ed); L. Katera (ed); E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania, 2009
- Many local government authorities in Tanzania have reformed their tax collection systems in recent years in order to increase their revenue. This paper examines how systems of privatized tax collection performed with respect to revenu...
- Citizens' perceptions of tax compliance in Tanzania
- O-H. Fjeldstad (ed); L. Katera (ed); E. Ngalewa (ed) / Research on Poverty Alleviation, Tanzania, 2009
- This paper examines the public’s perception of tax compliance in Tanzania, and the consequent implications for policy design. Using citizens' surveys, it evaluates changes in factors impacting on people’s willingness to pa...
- Korea’s immediate challenge is to improve its tax system and tax administration to sustain economic growth
- R.S. Jones / Organisation for Economic Co-operation and Development, 2009
- Korea has one of the lowest tax burdens in the OECD area, reflecting its small public sector.However, it is likely to continue rising with rapid population ageing and the development of a social safety net which will put upward pressu...
- Fiscal equity: how to reduce horizontal inequality through taxation and spending
- F. Stewart; G. Brown; A. Cobham / Centre for Research on Inequality, Human Security and Ethnicity, CRISE, Oxford University, 2009
- While horizontal inequality, or inequality between groups of people, is increasingly recognised as an impediment to long-term poverty reduction in multi-ethnic societies, there is less clarity still on which policy instruments are mos...
- Factors impeding enhanced tax revenues from extractive sectors for sub- saharan governments
- M. Stürmer (ed); J. Karlsson / Deutsches Institut für Entwicklungspolitik / German Development Institute (GDI), 2008
- The extractive sector is a major source of domestic revenue for sub-Saharan African countries that can help in achieving the Millennium Development Goals. This paper examines the factors hindering these countries from generating...
- Bolivia's successful anti-corruption strategy in tax administration
- J.C. Zuleta / U4 Anti-Corruption Resource Centre, 2009
- This brief summarises how improved inspection control contributed to reducing corruption in Bolivia’s National Tax Service and stemmed the loss of public funds. Bolivia adopted a process flow approach that appears to...
- National Centre for Social and Economic Modelling, University of Canberra (NATSEM)
- NATSEM is a research centre associated with the University of Canberra that undertakes research and analysis specialising in the use of microdata and microsimulation modelling to address ongoing and emerging research agendas and client demand and contribute to and enhance social, economic and business decision making. It aims to steer microsimulation modelling in Australia beyond its tr...
