Now showing items 31-40 of 57
Business people’s views of paying taxes in Ethiopia
(ICTD Working Paper 43, Research report, 2016-01-01)
This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers in Addis Ababa, the study finds a statistically significant ...
Local government revenue mobilisation in Anglophone Africa
Many local governments in Africa have inadequate resources to deliver the services for which they are responsible. This paper examines opportunities and constraints to improving local revenue mobilisation by urban councils ...
When the terrain does not fit the map: Local government taxation in Africa
(Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen., Chapter, 2015-06-23)
Fiscal decentralisation – the devolution of revenue mobilisation and spending powers to lower levels of government – has become a main theme of governance over the past two decades. A sound revenue system for local governments ...
Poor revenue forecasting: A major challenge for sound fiscal policy in Angola
(Angola Brief vol. 4 no. 1, Report, 2014-02-01)
Fiscal policy is the use of government revenue collection (taxation) and expenditure (spending) to monitor and influence the nation’s economy. A major challenge facing fiscal policy and implementation of the ongoing non-oil ...
Lifting the veil of secrecy: Perspectives on international taxation and capital flight from Africa
Several African countries are among the fastest growing economies in the world. However, capital flows to tax havens are one factor limiting the benefits of economic growth for ordinary Africans. It is estimated that ...
Reforming the personal income tax system in Angola: An alternative proposal
(CMI Insight 2014:3, Report, 2014-06-01)
Reforming the personal income tax legislation in Angola has been under preparation since 2011. There are many challenges related to creating an effective and fair tax system in a highly unequal society that the Angolan ...
Most people are not economists: Citizen preferences for corporate taxation
(CMI Working Paper WP 2018:11, Working paper, 2018-11-01)
On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences of ordinary citizens. We find that respondents favour higher ...
Tanzania as a future petro-state: Prospects and challenges
(Conference object, 2014-11-04)
Capital flight from Africa - with a little help from the banks
(Fuga de Capitais E a Política de Desenvolvimento a Favor dos Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola], Chapter, 2014-01-01)
Africa is a source of large-scale capital flight. The purpose of this paper is to shed light on how banks facilitate capital flight from Africa. There is growing evidence that subsidiaries of the world’s major banks have ...
Building Tax Capacity in Developing Countries
The agenda for the Third International Conference on Financing for Development suggests there will be less focus on aid, and more on how developing countries can generate their own financial resources for development. ...