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Searching for Africa South of Sahara

Showing 81-90 of 11107 results

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  • Document

    Price and tax policy for semi-subsistence agriculture in Ethiopia

    World Bank Publications, 1988
    In the case of semi-subsistence agriculture where wage employment is not available, the role played by prices and taxes in determining production and consumption decisions is not clearly established by economic theories of household choice.
  • Document

    Challenges of Value Added Tax (VAT) collection performance: a case study of Hawassa City Revenue Authority (South Ethiopia)

    SAGE Publications, 2016
    This study investigates the challenges of Value Added Tax (VAT) collection performance in case of Hawassa City Revenue Authority. The study adopted a mixed research method approach to answer the research questions.
  • Document

    Taxing the urban boom: property taxation and land leasing in Kigali and Addis Ababa

    International Centre for Tax and Development, 2015
    Much contemporary economic growth in Africa is driven by urban service sectors including construction and real estate. This manifests in rapidly transforming landscapes and the proliferation of valuable property in the continent’s booming large cities, often accompanied by growing socio-economic inequality.
  • Document

    What have we learned about international taxation and economic substance?

    International Centre for Tax and Development, 2017
    The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).
  • Document

    What have we learned about tax compliance in Africa?

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

    Will changes to the international tax system benefit low-income countries?

    Institute of Development Studies UK, 2016
    As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.
  • 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.

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