Additional Budget 2003/04: We had it coming

Oct 26, 2003

This paper addresses Namibia’s revised budget for 2003/04. Known as an Additional Budget, the revised budget is put out after the government collects tax revenues, particularly revenue from diamond mining.

Introduction to Tax Policy Design and Development

Apr 19, 2003

This paper was prepared for the World Bank course on Practical Issues of Tax Policy in Developing Countries and presents a broad overview of tax policy design in developing countries.

Fuelling Poverty: Oil, War, and Corruption

Jun 19, 2003

This report begins by reviewing existing studies on the paradox of extreme poverty in oil- and mineral-rich countries. Rather than being inevitable, the extent to which this paradox occurs, the

Uncovering and Analysing Tax Expenditures in Africa

Jun 14, 2012

This is volume 3 (2012) of the Tax Justice Network’s quarterly newsletter, Africa Tax Spotlight. This issue focuses on tax expenditures and features an article entitled “Uncovering and Analysing Tax

Should the Internet Remain a Sales Tax Haven?

Dec 19, 1999

“Sales taxes account for one quarter of all tax revenues raised by states and localities to fund education, public safety, health, and many other essential services.” This paper examines the

A Guide to Tax Work for NGOs

Jul 19, 2006

October 2006 | By the International Budget Partnership

A Guide to Tax Work for NGOs is intended to help demystify revenue policy issues and give civil society budget groups

Guide to Tax Work Civil Society NGO

Fiscal Management in Adjustment Lending

Jun 19, 1997

The study assesses the experiences of fiscal measures in sustaining government solvency and reducing deficits. Furthermore the study looks at how World Bank-supported fiscal adjustment worked between 1979 and 1994

Is California a High Tax State?

Apr 19, 1996

This budget brief encompasses the period from 1978 to 1996 and proposes answers to whether California’s tax rates are excessively high, and if the tax burden on households and businesses

Women and Tax in South Africa

Dec 19, 1999

Looks at some indicators that show how taxation policy can be an important instrument for reducing the income and wealth inequalities which exist between men and women in South Africa.