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Working Paper
Introduction to the South African Revenue Service and National Treasury firm-level panel

The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company...

Research Brief
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Why are businesses in the capital area of Uganda not paying their taxes?
Working Paper
Compliance rates with local and national business taxes

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City...

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