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Taxable income
Ending aid dependency: Taxation in developing countries can be improved through collaboration

Finland 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
Improving the efficiency of tax collection in Tanzania: Evidence from risk-based tax examinations Risk-based approach Tax compliance Tanzania
Working Paper
The effects of a risk-based approach to tax examinations: Evidence from Tanzania

While 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 Tanzania
Working Paper
The elasticity of taxable income: New data and estimates for South Africa

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy...

Fiscal policy Elasticity Taxable income
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