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- DocumentInternational Centre for Tax and Development, 2017The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation.Document
One size does not fit all: a field experiment on the drivers of tax compliance and delivery methods in RwandaInternational Centre for Tax and Development, 2017Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries.Document
The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in RwandaInternational Centre for Tax and Development, 2016Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa.Document
Unlocking the potential of administrative data in Africa: tax compliance and progressivity in RwandaInternational Centre for Tax and Development, 2016This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.DocumentInternational Centre for Tax and Development, 2016The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes.Document
Tax base erosion and profit shifting in Africa – part 1: Africa’s response to the OECD BEPS action planInternational Centre for Tax and Development, 2016This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries. The paper first explains the concepts of tax avoidance and tax planning, to describe the background to BEPS.DocumentInternational Centre for Tax and Development, 2016This paper explores the issues raised for international tax rules of explicitly treating multinational enterprises (MNEs) as single or unitary firms. It first briefly explains why reform of international corporate taxation is important particularly for developing countries, then outlines the flaws in the current system.Document
The effect of central grants on local tax and non-tax revenue mobilisation in a conflict setting: evidence from Côte d’IvoireInternational Centre for Tax and Development, 2016This analysis uses panel data from thirty-five departments over the period 2001-2011 to analyse the effect of grants from central government on local revenue mobilisation in Côte d’Ivoire. The study considers the two components of local own revenue in Côte d’Ivoire: tax revenue (LTR) and non-tax revenue (LNTR).DocumentInternational Centre for Tax and Development, 2016In spite of the importance of taxation for political and economic development, we know relatively little about the conditions under which citizens might not exact a political cost on leaders for adopting a particular tax.DocumentInternational Centre for Tax and Development, 2016Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field.