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11 UNU-WIDER articles, publications, projects, experts...
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Workshop
Code development training for Tanzania Revenue authorityUNU-WIDER organized an online code development training workshop using the Stata statistical software for the Tanzania Revenue Authority ( TRA ) staff on 20 January 2021. The objective of the training was to build the technical capacity of the TRA...
Working 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 complianceResearch Brief
Finding optimal solutions for efficient youth labour policies: What kind of firms employ young people in South Africa?According to South Africa’s National Development Plan Vision 2030, serious action needs to be taken to reduce poverty and encourage economic growth...
Tax administration data Firm-level analysis Firm behaviourBook Chapter
Enhancing local content in UgandaFrom the book: Mining for Change
Local content Oil and gas Tax administration dataJournal Article
Inequality, good governance, and endemic corruptionPart of Journal Special Issue Public economics and development action
Corruption Tax administration data GovernanceWorking Paper
Tax research in South AfricaThis framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...
Taxation Tax administration data Tax incidenceBook Chapter
Industries without smokestacks in Uganda and RwandaFrom the book: Industries without Smokestacks
Economic growth Industry Firm sizeWorking Paper
Enhancing local content in Uganda’s oil and gas industryThis paper analyses policy options to promote local content in Uganda as it transitions into an oil-producing country...
Local content Oil and gas Tax administration dataWorking Paper
Employer characteristics and youth employment outcomes in the formal sector in South Africa: Assessment using administrative tax dataThrough the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people...
Tax administration data Firm-level analysis Firm behaviourWorking Paper
Inequality, good governance and endemic corruptionCan a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority...
Corruption Tax administration data GovernanceWorking Paper
Industries without smokestacks in Uganda and RwandaWe use unique high-frequency Government of Uganda and Government of Rwanda tax administration datasets to map the characteristics of ‘industries without smokestacks’ in East Africa...
Economic growth Industry Firm size