Searching for Africa South of Sahara
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- DocumentUniversity of Technology, Sydney, 2015Population growth in many of Africa’s towns and cities has outpaced local authority capacity to provide efficient management, infrastructure and financing. There is already debate over the capability and capacity of urban local governments to provide basic services to a growing population, due to budget constraints and inability to raise the required local-level revenue.DocumentOxford University Press, 2015Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance.DocumentUniversity of Technology, Sydney, 2015Much literature has been written about the appeal of property tax as a stable source of revenue for subnational governments in developing countries. Building on this significant background of literature is the author’s practical experience working in local government institutions within both Sierra Leone and Malawi.Document
Rebuilding local government finance after conflict: the political economy of property tax reform in post-conflict Sierra LeoneInstitute of Development Studies UK, 2013This research explores relatively successful reforms of the local property tax system in the four largest city councils in Sierra Leone. Deriving lessons from differing outcomes across the four councils, it highlights three key messages about the determinants of successful reform.DocumentInstitute of Development Studies UK, 2018Major 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 seen by some observers as a beacon of megacity development. Most academic attention has focused on personal income taxation, which comprises the lion’s share of government revenue in Lagos.Document
The relationship between FDI flows and tax revenues in Ethiopia: an evidence based on ARDL model with a structural breakEthiopian Economic Association, 2016The study is an attempt to investigate the impact of FDI flows on tax revenues in Ethiopia both at aggregate and disaggregate tax revenue levels that include income tax, corporate tax, trade taxes and business profit tax.Document
To tax or not to tax: is that really the question? VAT, bank foreclosure sales, and the scope of exemptions for financial services in EthiopiaAfrican Journals Online - AJOL, 2011The Ethiopian Value Added Tax of 2002 follows the standard approach of exempting financial services from VAT. Not all ‘financial services’ are, however, exempted from VAT. A number of services provided by the financial institutions are made taxable by the VAT laws of Ethiopia.DocumentAfrican Journals Online - AJOL, 2010The revenue provisions of the Ethiopian Constitution are striking on a number of levels. By and large, the revenue provisions do not evince conformity with what the theories of fiscal federalism generally prescribe in the area of assignment of revenue powers. In addition, the revenue provisions of the Ethiopian Constitution are more detailed than their counterparts elsewhere.DocumentAfrican Journals Online - AJOL, 2013Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Ethiopia has also pursued this track of tax reform following the shift in the economic policy of the government. Since 2002, The Ethiopian tax reform has brought about significant changes to the enforcement aspect of the tax system.Document
Tax reform discourse and its implication on development: evidence from the VAT introduction in EthiopiaMekelle University, 2015The contemporary tax reform projects in the world, especially in developing and transition countries, are under the sway of international institutions, theories and experts influenced by developed countries. The repercussion of such tax reforms on development endeavours of a nation can be quizzed from different angles.