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Working Paper

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

ICTD Research in Brief 47

Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however,...

David Bakibinga
Dan Ngabirano

23 September 2019

Working Paper

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

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

Working Paper

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

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...

Kenneth Amaeshi & 2 others

16 September 2019

Brief

Masculinities and Transition in Egypt: Country Brief

Gender and development research in Egypt tends to frame questions about men solely in terms of barriers to women’s economic advancement. Only recently have questions been raised about men’s own gendered experiences and attitudes, and how they experience the changes in gender relations...

Ramy Aly & 2 others

10 September 2019

Brief

Masculinities and Transition in Turkey: Country Brief

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