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Searching with a thematic focus on Taxation

Showing 211-220 of 406 results

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  • Collection

    Local Government Revenue Initiative Library

    07 Sep 2018: Amidst rapid urbanisation, cities in the Global South face major revenue needs in order to meet urgent spending priorities and to build the foundation for stronger local social contracts.
  • Collection

    Nigerian Tax Research Network Library

    07 Sep 2018: Nigeria’s tax to GDP ratio is one of the lowest in the world. At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services.
  • Document

    Tax structures and economic growth in Nigeria: disaggregated empirical evidence

    International Knowledge Sharing Platform, 2013
    This paper seeks to investigate the empiricism behind the New National Tax Policy in Nigeria by employing cointegration and error correction as methods of empirical estimation with an empirical strategy of disaggregation.
  • Document

    Taxation and tertiary education enhancement in Nigeria: an evaluation of the Education Tax Fund (ETF) between 1999-2010

    International Knowledge Sharing Platform, 2014
    This research undertakes an eleven-year period study of the activities of Education Tax Fund (ETF) upon Nigerian tertiary institutions with the target of revealing how Education Tax Fund has helped in enhancing the educational development of Nigerian Tertiary Institutions.
  • Document

    The property tax – in theory and practice

    University of Toronto Press, 2011
    The property tax is considered to be a good tax for local governments, mainly because of the connection between the types of services funded at the local level and the benefit to property values. Yet property tax revenues rarely account for more than 3 percent of Gross Domestic Product (GDP) in any country.
  • Document

    Local government revenue mobilisation in anglophone Africa

    Chr. Michelsen Institute, Norway, 2012
    This paper examines opportunities and constraints facing local revenue mobilization in Anglophone Africa with an emphasis on urban settings. Specific revenue instruments and their effects on economic efficiency, income distribution and accountability are discussed.
  • Document

    Taxing immovable property revenue potential and implementation challenges

    International Monetary Fund, 2013
    The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness.
  • Document

    Rebuilding local government finances after conflict: lessons from a property tax reform programme in post-conflict Sierra Leone

    Routledge Taylor and Francis Group, 2016
    This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contributed to overcoming both technical and political barriers to reform. It highlights three interconnected arguments.
  • Document

    Property taxation in North-east Africa: case study of Ethiopia

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand propertyrelated taxation in Africa.
  • Document

    Property taxation in francophone West Africa: case study of Senegal

    Lincoln Institute of Land Policy, 2009
    The Lincoln Institute and the African Tax Institute (ATI ), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa.

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