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  • 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.
  • 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.

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