Showing 21-30 of 63763 results
- DocumentUnited Nations University World Institute for Development Economics Research, 2019This article examines irregular South‐South migration from China to Ghana, and the role it played in transforming livelihoods and broader developmental landscapes.DocumentInternational Centre for Tax and Development, 2019Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions struggle with applying the arm’s length principle in intra-firm dealings, as prescribed by tax treaties and domestic laws.DocumentInternational Centre for Tax and Development, 2019This paper explores how tax collection is experienced differently by female and male market traders in two Nigerian states.Document
The economics of tobacco control in Nigeria: Modelling the fiscal and health effects of a tobacco excise tax changeInternational Centre for Tax and Development, 2019This paper examines the potential for changes in the tobacco tax to contribute to raising government revenues, reducing tobacco use, and improving public health in Nigeria. Specifically, it estimates the impact of a change in the excise tax structure and level on cigarette consumption, government revenue, smoking prevalence, net-of-tax (NOT) revenue, and the excise tax burden.DocumentInternational Centre for Tax and Development, 2019Why turnover-based presumptive taxation? The Ethiopian economy is cash-based and dominated by a large number of micro and small businesses. Hence, taxing this sector assists in raising government revenue and increasing the number of taxpaying firms.Document
Perceptions of Value Added Tax filing and invoicing compliance in Ethiopia: The case of three federal branch offices in Addis AbabaInternational Centre for Tax and Development, 2019African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa. In Ethiopia, increased VAT compliance is essential for the government to meet its ambitious domestic revenue goals.DocumentInternational Centre for Tax and Development, 2019The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do not sufficiently cater to government agencies.Document
Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalitiesInternational Centre for Tax and Development, 2019Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however, greatly dependent on the amount of funds and other resources available to local governments.DocumentInstitute of Development Studies UK, 2019This article examines the role of evidence in influencing food and nutrition-related public health policy, and starts to chart a way through the political economy of knowledge and evidence within this nexus.DocumentInstitute of Development Studies UK, 2019A food systems approach is critical to understanding and facilitating food system transformation, yet gaps in analysis are impeding changes towards greater equity, sustainability, and emancipation. Gaps include analyses of interdependencies among food system activities, of narrative politics, and of the behaviour of food system components using dynamic methodologies.