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Policy workshop
SA-TIED workshop: Tax revenue mobilization in South AfricaFollowing the success of the August seminar on tax depreciation allowances and tax revenue mobilization in South Africa , SA-TIED hosted a workshop to discuss the issue further between programme stakeholders including staff from the South African...
Blog
Developing countries would benefit from improved tax collection: What can help?The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state...
Tax revenue Fiscal capacity Income taxWorking Paper
Combatting debt bias in South African firms: The case for an allowance for corporate equityThe problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...
Debt bias Investment incentives Corporate taxNews
Director Kunal Sen contributes to blog on taxation in developing countriesThe capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. They need higher revenues to invest in a number of economic and...
Taxation SDGs Tax revenueBook Chapter
Mining's contribution to low- and middle-income economiesFrom the book: Extractive Industries
Mining Development Tax revenuePolicy Brief
Working Paper
Mining’s contribution to low- and middle-income economiesIn several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa...
Mining Development Tax revenueWorking Paper
Tax revenues in transition countries: Structural changes and their policy implicationsChanges 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...
Tax revenue Economic growth Transitional economies