Working Paper
A fiscal approach to the social contract in sub-Saharan African countries
The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue...
Blog
Bootcamp for better tax policies in Africa
‘I intend to see a world in which tax policy research is based on evidence, and policy decisions are data-driven.’ This is an aspiration expressed by...
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...
Working Paper
Assessing the impact of an intervention to withhold value-added tax in Zambia
Improving 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...
Working Paper
An assessment of presumptive tax in Uganda
Presumptive 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...
Working Paper
Pre-colonial centralization and tax compliance norms in contemporary Uganda
The paper examines the legacy of pre-colonial centralization on tax compliance norms of citizens in contemporary Uganda. By combining geo-referenced anthropological data on pre-colonial ethnic homelands with survey data from several rounds of the...
Blog
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...
Working Paper
The effects of a risk-based approach to tax examinations
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...
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...
Presentation
Maria Jouste on Tax for Development
Maria Jouste, UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute. The topic of Jouste's presentation will be 'Do tax...
17 November 2020
Past event