Search

Reset

Searching for Africa South of Sahara

Showing 41-50 of 11063 results

Pages

  • Document

    What have we learned about informal taxation in sub-Saharan Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016.This one looks at what has been learned about informal taxation in sub-Saharan Africa.
  • Document

    What have we learned about mining taxation in Africa?

    International Centre for Tax and Development, 2016
    This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016.This one looks at what we have learned about mining taxation in Africa.
  • Document

    Unitary taxation in federal and regional integrated markets

    International Centre for Tax and Development, 2014
    This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America.
  • Document

    Revenue reform and statebuilding in anglophone Africa

    International Centre for Tax and Development, 2014
    Contrary to common assumptions, governments of African anglophone countries have long been relatively successful in collecting tax – taking into account the revenue potential of their economies. Major tax reforms have been undertaken over the past two decades.
  • Document

    Communicating to improve compliance: taxpayers’ feedback on message and mode of delivery in Rwanda

    International Centre for Tax and Development, 2017
    The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation.
  • Document

    One size does not fit all: a field experiment on the drivers of tax compliance and delivery methods in Rwanda

    International Centre for Tax and Development, 2017
    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. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries.
  • Document

    The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in Rwanda

    International Centre for Tax and Development, 2016
    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 administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa.
  • Document

    Unlocking the potential of administrative data in Africa: tax compliance and progressivity in Rwanda

    International Centre for Tax and Development, 2016
    This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.
  • Document

    Tax base erosion and profit shifting in Africa – part 1: Africa’s response to the OECD BEPS action plan

    International Centre for Tax and Development, 2016
    This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries. The paper first explains the concepts of tax avoidance and tax planning, to describe the background to BEPS.
  • Document

    From the lab to the field: a review of tax experiments

    International Centre for Tax and Development, 2016
    Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field.

Pages