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Taxation and inequality in developing countries: lessons from the recent experience of Latin AmericaUnited Nations University World Institute for Development Economics Research, 2016This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s.DocumentInternational Centre for Tax and Development, 2014This joint SLRC/ICTD paper investigates the neglected topic of the impact of taxation on people’s livelihoods, especially in places affected by war and violent conflict.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.Document
What can we learn from the Uganda Revenue Authority’s approach to taxing high net worth individuals?International Centre for Tax and Development, 2018Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people who are in formal employment, especially in the public sector. In most cases, PIT is collected by employers and remitted to the tax authority.DocumentInternational Centre for Tax and Development, 2012Governments across the developing world in general, and Latin America in particular, tend to have difficulty in raising taxes from elites. In 2002, however, the Colombian government introduced the first of a series of wealth taxes aimed solely at rich individuals and companies with large liquid assets.DocumentInternational Centre for Tax and Development, 2013Through a selective review of key literature, this paper argues that if we are truly interested in the relationships between taxation and livelihoods, then an exclusive focus on formal taxation is inadequate.