This paper presents a techno-economic analysis of carbon-negative algal biodiesel production routes that use currently available technologies. The production process includes the following stages: carbon–neutral renewable electricity generation for powering the plant, algal growth in...

As in high-income countries, reduced rates of VAT and VAT exemptions ("preferential VAT rates") are a common feature of indirect tax systems in LMICs. Many of the goods and services that are granted preferential rates - such as foodstuffs and kerosene - seem likely to receive such treatment on...

Corporate income tax is an important source of revenue for many low- and middle-income countries. At the same time, many such countries lose much needed revenues by providing corporate tax (and non-tax) incentives in the hope of attracting mobile business investments, incentivising specific...

English local government finance is part way through a series of major changes that will see its focus shift from being based on redistribution according to spending needs, towards more emphasis on providing financial incentives to tackle needs and increase local revenue-raising capacity. In...

In recent years, there has been renewed interest in the question of whether additional taxes should be devolved to English local government. The past decade has seen a number of changes to how local government is funded, including the introduction of business rates retention. Broadly, these...

The 2010s have been a decade of major financial change for English local government. Not only have funding levels - and hence what councils can spend on local services - fallen significantly; major reforms to the funding system have seen an increasing emphasis on using funding to provide...

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax...