Towards a Carbon tax on International Shipping: Measuring Economic Effects to Assess Relevance and Support Implementation
May 02, 2024
Our work aligns with the objectives set forth in the 2030 Agenda, particularly Objective 17.1 “Strengthen domestic resource mobilisation, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection”.
↪ Support decision-making by tax and customs authorities in developing countries.
↪ Collaborate on international tax platforms and initiatives.
↪ Disseminate knowledge on taxation and tax choices.
↪ FERDI provides scientific support for decision-making by African regional institutions. In 2023, as part of its partnership with the WAEMU Commission, FERDI conducted an assessment of the fiscal potential and green taxation in WAEMU countries, providing essential data to guide regional tax policies. It also reviewed environmental taxation in force in CEMAC member states, identifying the strengths and weaknesses of each state to suggest possible tax policy reforms.
↪ "Case Studies on Aid Taxation: Benin, Cameroon, and Kenya". Initiated in 2019, the research was conducted by Émilie Caldeira, Anne-Marie Geourjon, and Grégoire Rota-Graziosi for the Platform for Collaboration on Tax. This report assesses tax expenditures linked to project aid and highlights risks associated with the tax treatment of aid. The findings were presented at the OECD's Taxation and Development Days conference on February 15, 2023.
↪ The findings from a diagnostic study on mining and oil taxation in Congo and Senegal. This study was presented by and conducted under the "Value Chains and Taxation Issues in the Extractive Sector in the Republic of Congo and the Republic of Senegal" project, implemented by Expertise France and the Extractive Industries Transparency Initiative (EITI). The study was formally presented and discussed at workshops scheduled in both countries between May and June 2024.
↪ Running the French platform for inter-ministerial exchange and coordination on the Mobilisation of Internal Public Resources (MRIP). This platform contributes to the implementation of the French strategic investment plan for development (PISD). Through the webinars organised for the platform, FERDI participates in discussions and disseminates knowledge on subjects such as civic taxation, environmental taxation, fiscal decentralisation, gender and taxation, and rights of access in relation to public health.
↪ Disseminating knowledge about extractive taxation. In addition to providing a major legal and tax database for assessing rent-sharing in the gold sector in African countries, the Institut des hautes études du développement durable (IHEDD-FERDI) has proposed five training courses on this subject for 2023-2024. Assessing rent-sharing is essential for governments to carry out mining and oil tax reforms, help negotiate contracts, avoid renegotiation and better forecast revenues.
↪ An application on the regressivity of corporate tax (CIT) exemptions in Africa is now available. The application, entitled "The regressivity of CIT exemptions in Africa", is the work of Alou Adessé Dama, Grégoire Rota-Graziosi, Faycal Sawadogo and Mohamed Aliou Tounkara. It can be used to assist decision-making on tax exemptions and to assess the progressivity or regressivity of national tax systems applied to companies by varying the tax burden according to the gross profitability of the company. In 2023, FERDI also published the methodological guide L'évaluation de l'effet distributionnel des dépenses fiscales de TVA [Assessing the distributional impact of VAT tax expenditures].
↪ IHEDD-FERDI is a partner in Expertise France's DATAFID programme. Commissioned by Expertise France in March 2021 to support capacity-building in data science within tax administrations, IHEDD-FERDI has developed a tailored training programme for customs officers. The programme includes 12 distance learning courses totaling 150 hours of training, designed in consultation with the beneficiary countries. In April 2024, FERDI participated in the project's closing event.
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