Searching for Africa South of Sahara
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- DocumentInternational Centre for Tax and Development, 2012This paper examines opportunities and constraints facing local revenue mobilisation in anglophone Africa, with an emphasis on urban settings. It discusses specific revenue instruments and their effects on economic efficiency, income distribution and accountability.Document
Tax base erosion and profit shifting in Africa – part 2: a critique of some priority OECD actions from an African perspectiveInternational Centre for Tax and Development, 2017In Part 2 of this article, the paper continues its examination of the implications of the OECD’s Action Plan on Tax Base Erosion and Profit Shifting from an African perspective.DocumentInternational Centre for Tax and Development, 2015Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable countries need to capture a ‘fair’ share of mineral resource rent to promote their development.DocumentInternational Centre for Tax and Development, 2012What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.Document
Low government revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?International Centre for Tax and Development, 2013The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a subsoil to a financial asset.DocumentInternational Centre for Tax and Development, 2016This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority.DocumentInternational Centre for Tax and Development, 2016In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties.DocumentInstitute of Development Studies UK, 2017Will women benefit from the rapid automation and digitisation that is set to change the world of work as we know it? How can we ensure that women’s economic interests are brought into focus, and that debates on the future of work are not about the changing relationship between man and machine, but between people and machine?DocumentUnited States Agency for International Development, 2017This report presents evidence on the effects of climate change risks on the health sector in Africa. It illustrates climate threats to health and development investments and highlights opportunities to achieve health targets in Sub-Saharan Africa in the face of climate change.DocumentOxford Policy Management, 2017The African Risk Capacity is an index-based weather insurance pool established by the African Union to strengthen disaster risk management (DRM) capacity among African Union countries.