ICTD Working Paper 101
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...
18 September 2019
ICTD African Tax Administration Paper 15
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. The duty-based talks see...
16 September 2019
ICTD African Tax Administration Paper 14
We lack good indicators of the quality of national tax administrations, especially for low-income countries. The situation is, however, improving. Through the relatively new TADAT process (Tax Administration Diagnostic Assessment Tool), an increasing number of national tax administrations are...
16 September 2019
Despite a progressive legal framework and social and human resources policies aimed at benefiting women in Turkey, their labour force participation has remained low. Female entrepreneurship has become seen as a solution to increasing women’s role in the economy, whilst the role of men has...
10 September 2019
