Join the network
9 UNU-WIDER articles, publications, projects, experts...
Filter by...
Working Paper
Herding, rent-seeking taxpayers, and endemic corruptionIn an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with opposing objectives (the poor and the rich) push tax policy in different ...
Tax evasion Corruption Rent-seekingBlog
Tools for effective tax administration
The importance of conducting high-quality analysis for policy advice cannot be understated. The UNU-WIDER Winter School for tax policy research delivered the right tools for my day-to-day work...
Tax administration Tax policy UNU-WIDER Winter SchoolBlog
Ending aid dependency: Taxation in developing countries can be improved through collaborationFinland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the countries receiving the donor funding will not stay dependent on the external aid for a long time?...
Tax compliance Tanzania Tax administration
Research Brief
Working Paper
An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for UgandaPresumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms...
presumptive tax Tax administration Small businessWorking Paper
Glimpses of fiscal states in sub-Saharan AfricaThere is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true...
Tax Revenue Sub-Saharan AfricaWorking Paper
The effects of a risk-based approach to tax examinations: Evidence from TanzaniaWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...
Risk-based approach Tax compliance TanzaniaWorking Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax dataThis paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...
Tax administration Small business Tax compliance