Publications
Publication
The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire
ICTD Working Paper 52
This 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...
15 June 2016
Working Paper
Local government taxation in Sub-Saharan Africa
CMI Working Paper 2
This paper reviews the state of knowledge on local government revenue systems in Africa, with a particular focus on commonalties and differences between Francophone and Anglophone countries in Sub-Saharan Africa. The analysis addresses the composition of local government ‘own’ revenues,...
1 March 2014
Brief
Donors, Aid and Taxation in Developing Countries – An overview
ICTD Research in Brief 4
This paper explores the direct impact of donor supported tax reform efforts; the indirect impact of aid and related donor policies on domestic tax effort; the potentially perverse effects of tax-related conditionality; and the impact of broader donor policies including global tax arrangements....
1 October 2013
Working Paper
Donors, Aid and Taxation in Developing Countries: An Overview
ICTD Working Paper 6
Recent years have witnessed rapidly growing donor interest in tax issues in the developing world. This reflects a concern with revenue collection to finance public spending, but also recognition of the centrality of taxation to growth, redistribution and broader state-building and governance...
1 September 2012