Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these adjustments have focused on supporting businesses to weather the economic disruptions of Covid-19 restrictions. Governments everywhere have been called on to...
ICTD African Tax Administration Paper 34
Based on recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.
ICTD Working Paper; 161
Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators remain sceptical regarding their effectiveness, tax incentives remain popular policy tools for governments in low-income countries seeking to attract...
ICTD Research in Brief; 80
Appropriately taxing the richest is a priority for every government, even more so in Africa, where higher revenue mobilisation is needed to fund growth. In Uganda, the revenue authority launched a specific unit to monitor the tax affairs of the richest individuals. Thanks to a close...
ICTD Working Paper;121
The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be...