Book conversation on “Roadblocks politics: The origins of violence in Central Africa”
Peer Schouten will present his new book on how control over trade routes drives conflict and state formation in Central Africa About the book: Along the muddy roads and forested rivers snaking through Central Africa, rebels and soldiers, traditional authorities and civil servants, erect roadblocks where they deploy the threat of violence to impose their […]
Citizens’ Support for Africa: The role of the Social Contract
Summary This paper examines the relationship between citizens’ support for taxation and their experiences along two dimensions of the social contract: (1) government provision of infrastructure and public services, and (2) the perceived fairness of the government in dealing with their ethnic group. First, using cross-sectional Afrobarometer survey data from 23 countries, it finds descriptive […]
Tax expenditure reporting and domestic revenue mobilization in Africa
The use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This presentation describes the state of TE reporting across the world, focusing on Africa. It begins by explains what TEs are […]
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis response and recovery, in addition to broader development plans and expanded government expenditure. This paper starts addressing this gap using a unique dataset […]
Taxpayer response to greater progressivity: Evidence from personal income tax reform in Uganda
The authors’ evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn (PAYE) administrative data submitted by employers in the formal sector to the Uganda […]
Historical Path Dependence in Intergovernmental Tax Arrangements
Rose Camille Vincent will present the paper This paper investigates the role of deep historical elements in shaping intergovernmental tax arrangements as an alternative to the various modern-day features suggested by economic theories. We connect historical elements and key explanatory factors embedded in ethno-cultural diversity and geography to new indicators measuring the taxing rights of […]
