Similar Search Results

Global minimum corporate income tax rate : challenges and prospects for Uganda

Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023

This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...

Persistent link: https://www.econbiz.de/10014427589

Taxation and development : a review of donor support to strengthen tax systems in developing countries

Fjeldstad, Odd-Helge - 2013

Recent years have seen a growing interest among donors on taxation in developing countries. This reflects a concern for domestic revenue mobilization to finance public goods and services, as well as recognition of the centrality of taxation for growth and redistribution. The global financial...

Persistent link: https://www.econbiz.de/10009702957

Glimpses of fiscal states in sub-Saharan Africa

Moore, Mick - 2021

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily developed the capacity to routinely collect more...

Persistent link: https://www.econbiz.de/10012650866

Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? : evidence from Ugandan administrative tax data

Jouste, Maria; Nalukwago, Milly I.; Waiswa, Ronald - 2021

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

Persistent link: https://www.econbiz.de/10012422671

Estimating tax gaps in Zambia : a bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...

Persistent link: https://www.econbiz.de/10013548954

Herding, rent-seeking taxpayers, and endemic corruption

Epstein, Gil S.; Gang, Ira N. - 2022

In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle …

Persistent link: https://www.econbiz.de/10013469619

Inequality, good governance and endemic corruption

Epstein, Gil S.; Gang, Ira N. - 2018

Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We … payments, limiting the state's economic development capability. In the face of extensive corruption, it is challenging for the … that minimizes corruption and is sensitive to the present and future needs of society. To do this it must understand what …

Persistent link: https://www.econbiz.de/10011805987

Tax revenues in transition countries : structural changes and their policy implications

Khujamkulov, Ismoil - International Centre for Tax and Development - 2016

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991-2014. It finds that, in a particular transitional country, the higher the national income, the...

Persistent link: https://www.econbiz.de/10011587046

Mining's contribution to low- and middle-income economies

Ericsson, Magnus; Löf, Olof - 2017

In several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa. This survey provides an up-to-date statistical analysis of the contribution of non-fuel minerals mining to low- and...

Persistent link: https://www.econbiz.de/10011672022

Combatting debt bias in South African firms : the case for an allowance for corporate equity

Kari, Seppo; Khoza, Londiwe; Manjezi, Nangamso; McNabb, Kyle - 2019

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context - in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...

Persistent link: https://www.econbiz.de/10011982640

1
2
3
4
5
6
7
8
9
Next
Last