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Publications (3)
Working Paper
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This paper studies the impact of the COVID-19 pandemic on formal sector employment in Uganda. Utilizing employee-level administrative tax data from the Uganda Revenue Authority, we describe the dynamics of employment as the pandemic evolved, seeking to better understand the various coping strategies...
Working Paper
pdf
– Looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' perception of governance
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 capacity. Raising domestic revenue still represents a...
Working Paper
pdf
– Insights from survey and tax administrative data in Zambia
This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the initial decline and subsequent recovery of firm sales and...
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