Research Brief

Working Paper

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...

Working Paper

This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland...

Report

View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...

Report

View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique...

Report

View the latest country report here . This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners...

Book Chapter

From the book: Extractive Industries

Report

View the latest MicroZAMOD country report here . This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia...

Report

View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique...

Working Paper

The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes...

Working Paper

This paper examines a broad range of opportunities for addressing the pressing human development needs of low-income countries by using new oil, gas, and mineral discoveries...

Working Paper

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political actors and policy outcomes...

Working Paper

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique...

Working Paper

This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia...

Book Chapter

From the book: The Role of Elites in Economic Development

Working Paper

An ethnographic approach is applied to Cameroon customs in order to explore the role and the capacity of the bureaucratic elites to reform their institution...