Working Paper
The corporate income tax gap in South Africa
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually...
Working Paper
Estimating tax gaps in Zambia
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...
Blog
Reforming taxation in Kenya to reduce debt distress
by
Clement Otindo
February 2024
Improving tax systems is important for multiple reasons. For Kenya, finding ways to mobilize domestic revenue streams is critical to cutting the...
Research Brief
Estimating tax gaps in the non-financial sector
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to...
Workshop
UNU-WIDER facilitates learning at 2024 ATI Tax Gap Workshop
Organized by the Addis Tax Initiative (ATI), in partnership with the International Monetary Fund (IMF)’s AFRITAC East and Fiscal Affairs Department (FAD), UNU-WIDER and the World Bank’s Global Tax Program.
Tue, 19 March 2024
–
Thu, 21 March 2024
Dar es Salaam,
Tanzania
Past event
Presentation
Tax administrative data work presented at Addis Tax Initiative General Assembly
Amina Ebrahim, UNU-WIDER Research Fellow and Jonathan Msoni, Zambia Revenue Authority (ZRA) Economist give a presentation at the Addis Tax Initiative (ATI) General Assembly in Lusaka, Zambia on 22 June 2023. Amina Ebrahim and Jonathan Msoni are...
Thu, 22 June 2023
Lusaka,
Zambia
Past event
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