Showing 61–70 of 75 results
13 May 2016
Published by: IDS
Our strongest result regards the relation between tax burdens and firm size. We find a statistically significant U-shaped relation between ETR and size. While small firms face the highest tax burden, the largest firms still pay more than middle-sized firms. It is this latter group that benefits from lower tax burdens.
12 May 2016
Published by: Taylor & Francis Online
The case of Ethiopia supports the existence of a positive relation between aid and tax, which occurs mainly through policy advice and technical assistance rather than conditionality.
11 April 2016
Published by: Institute of Development Studies
Fiscal decentralisation has become a widespread phenomenon in developing countries and it has attracted increasing attention in the past few decades. The supporters of decentralisation argue that it can bring about positive outcomes, whether economic or political in nature. For example, since local governments are closer to citizens, they can be expected to be more responsive to their needs.
1 March 2016
This paper reviews the fiscal history of Ethiopia, focusing particularly on the period between 1960 and 2010, for which detailed fiscal data is available to underpin the analysis. While looking at the main drivers and constraints to tax revenue mobilisation in this period, the paper explores the role that aid and donors have played, and how this historical background influences Ethiopia today.
25 February 2016
Published by: International Centre for Taxation and Development
With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field. This movement from the lab to the field has happened against the background of the ‘credibility revolution’ in applied economics, which has seen more rigorous methods applied to policy relevant questions, and of the availability to researchers of administrative data from tax returns.
26 March 2015
Published by: IDS
This CDI Practice Paper by Giulia Mascagni provides a critical assessment of the literature on tax experiments to date.
1 January 2015
Published by: Department of Economics
Explores the relation between aid and tax in the case of Ethiopia. The results show that aid has a beneficial effect on tax revenue, maybe because it supports fiscal and tax administration reform.
1 January 2015
Published by: University of Nottingham
Explores the fiscal effects of aid in Ethiopia using Cointegrated VAR methodology, using national data from 1960 to 2009.
This project conducted a set of large-scale field experiments in Rwanda aiming to understand the determinants of tax compliance.
17 October 2014
Published by: IDS
Tax revenue mobilisation is attracting increasing attention among researchers and policymakers in developed and developing countries alike.