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Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries
Published by: Institute of Development Studies
Increasing the slow pace of adoption of environmental taxes across low-income countries has become a significant priority among...
Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise
Published by: Institute of Development Studies
Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa....
Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management
Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not...
Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges
Published by: Institute of Development Studies
Recent years have seen an increasing number of countries across the globe establish legal markets for the production, distribution, and...
How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?
Published by: Institute of Development Studies
In the wake of the Covid-19 pandemic, increasing domestic revenue mobilisation has become even more of a priority for low-income...
IDS-hosted ICTD launches new programme on Climate and Environmental Tax
The IDS-based International Centre for Tax and Development is thrilled to launch a new research programme on Climate and Environmental...
An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation
Recent years have seen the development of a substantial literature on tobacco taxation that has both noted its effectiveness as a...
ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone
Published by: Institute of Development Studies
The adoption of information and communication technologies (ICTs) in the public sector, including for tax administration, has been...
No Smoking Gun: Tobacco Taxation and Smuggling in Sierra Leone
Objective: To evaluate the common industry claim that higher tobacco taxation leads to higher levels of smuggling, particularly in a...