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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...
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...
Working Paper
Estimating tax gaps in ZambiaAssessing 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...
Working Paper
Assessing the impact of an intervention to withhold value-added tax in ZambiaImproving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization...
Blog
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...
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?This 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 taxpayers...
Working Paper
The effects of a risk-based approach to tax examinationsWhile 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...
Working 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. For more than a century, colonial administrations and independent states have steadily...
Working Paper
An assessment of presumptive tax in 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. In this work, we evaluate the reform...
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