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Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

Published by: Forest Policy and Economics

Many countries’ forests are over-exploited and mismanaged, including through ineffective taxation. This is the case across Nigeria,...

Simplified Taxation in Africa: What We Know – and Need to Know

Published by: Institute of Development Studies

Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes...

Taxing High-net-worth Individuals in Nigeria: Challenges and Opportunities for Policy-makers from a Preliminary Investigation

Published by: Development Policy Review

Nigeria ranks third in Africa for the number of US dollar millionaires, but whether these high-net-worth individuals (HNWIs) are...

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

Published by: Institute of Development Studies

The world is experiencing multiple crises, including increasing global tension, skyrocketing debt levels, and climate change....

Scenarios for Negotiating a UN Framework Convention on International Tax

If they stick to a firm position on procedures and on topics of discussion, much of the framework’s output will initially mainly be ‘by the global South for the global South’, with little participation from the global North.

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

Published by: Institute of Development Studies

The literature on tax administration and compliance in developing countries has been blooming recently, primarily driven by the...

Zakat, Non-state Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Published by: Studies in Comparative International Development

Around the world, the Covid-19 pandemic drew attention to state social protection and its limitations. Less attention has been paid to...