Search

Zakat Payments in Pakistan Exceed State Social Protection

Published by: Institute of Development Studies

Every year, hundreds of millions of Muslims across the world pay a proportion of their wealth as zakat, one of the five pillars of Islam...

Furthering a feminist fiscal agenda: Engendering tax and development

Published by: Development Policy Review

Taxation has received increasing attention from researchers and in the context of development policy, though less attention has been...

Tax and Gender: Why Informality Matters

Published by: Institute of Development Studies

Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income...

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,...

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...