Search

Reset

Searching

Showing 531-540 of 64305 results

Pages

  • Document

    Is participatory impact investing the antidote to “impact washing”?

    Institute of Development Studies UK, 2019
    As impact investing becomes more prominent and the market matures, so do concerns about so-called ”impact washing”.
  • Document

    Small business owners and corporate tax responsibility in Nigeria: An exploratory study

    International Centre for Tax and Development, 2019
    This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based.
  • Document

    Nigeria: No longer an oil state?

    International Centre for Tax and Development, 2019
    While there is much speculation about Nigeria’s probably post-oil future, it is in fact already a present reality: In 2015, for the first time since 1971, Nigeria’s public finances had already earned more from non-oil sources than from oil revenues. The transformation to a post-oil future is already in the past.
  • Document

    Tax evasion and missing imports: Evidence from transaction-level data (summary)

    International Centre for Tax and Development, 2019
    Tax evasion is typically very hard, if not impossible, to measure. In the case of trade flows however, it is possible to capture it thanks to “missing imports”: the difference between the total value of exports recorded by country A to country B and the total value of imports of country B from country A.
  • Document

    Tax evasion and missing imports: Evidence from transaction-level data

    International Centre for Tax and Development, 2019
    It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their developed counterparts. Part of this gap can be explained by the relatively higher tax evasion in the former. Recent literature shows that increasing the availability of information reduces evasion, by increasing the probability of detection.
  • Document

    Perceptions of VAT compliance in Ethiopia

    International Centre for Tax and Development, 2019
    Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s level of compliance with tax expectations. A country’s ability to raise funds from tax depends on the level of tax compliance.
  • Document

    Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalities

    International Centre for Tax and Development, 2019
    Uganda embraced decentralisation as a system of governance in the early 1990’s. The success of decentralisation was pegged on the capacity of the local governments to mobilise their own revenues in order to fulfill their responsibilities. Before its suspension in 2005 and eventual abolition in 2008, graduated tax constituted a dominant source of local revenue.
  • Document

    Informal food markets in Zambia: perspectives from vendors, consumers and policymakers in Lusaka and Kitwe

    International Institute for Environment and Development, 2019
    Informal markets play a critical role in providing affordable, accessible and diverse food for the urban poor, while at the same time supporting the livelihoods of millions of small-scale farmers, traders and vendors. In Zambia, the informal sector is a major source of employment and livelihoods and almost 80% of informal workers are employed in agricultural-related activities.
  • Document

    Risks and challenges of debt-financed development: roots and causes of the rising debt levels in Africa

    Nordic Africa Institute / Nordiska Afrikainstitutet, Uppsala, 2019
    As public debts are increasing in many African countries, we see a new type of debt distress, where short-term commercial loans and bonds have replaced some of the long-term multi- and bilateral loans.
  • Document

    Women’s economic engagement and childcare: Moving from survival to a ‘triple boon’

    Institute of Development Studies UK, 2019
    Women’s childcare responsibilities are often seen as a barrier to them undertaking paid work. However, this is a two-way interaction, mediated by large quantities of unpaid work.

Pages