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Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State
Published by: International Centre for Tax and Development
This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State.
Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration
Published by: International Centre for Tax and Development
This policy brief speaks to the broader challenges of translating investments in DPI into improved development outcomes – and the potential for investments in strengthening digitalisation of tax systems to be a catalyst for digitalisation of the public sector more broadly.
Getting Targets Right: How much tax can low-income countries raise?
Are optimistic tax targets helpful or hurtful? How can we make them better? Join us on April 17 as a panel of researchers and practitioners discuss the role that targets can play in building tax capacity.
Engendering Taxation: a Research and Policy Agenda
Published by: International Centre for Tax and Development
This paper reviews the existing literature and related debates on gender and tax in lower income countries. It identifies knowledge gaps, and maps broader issues that are relevant for understanding the gendered impact of taxation.
Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
Published by: International Centre for Tax and Development
Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.
Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?
Published by: International Centre for Tax and Development
We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.
Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework
Published by: International Centre for Tax and Development
As explicit biases become increasingly rare, this policy brief argues that the implicit and explicit bias framework is no longer fit for guiding policy towards improved tax equity and gender equality.