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Publications (14)
Research Brief
pdf
The demand for irrigation is likely to increase in South Africa as a result of increased temperatures and evaporation rates. Rain-fed agricultural crops are likely to experience a decline in average annual yields. This is particularly the case for maize and wheat, which are staple foods. Soybean and...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
Research Brief
pdf
– The animal-feed-to-poultry value chain
15-20% of local demand for poultry in South Africa is met by imports Evidence from Zambia suggests that capital investments in the value chain can increase local production Increased demand due to growing urban populations poses critical challenges for local industrialization in southern Africa...
Research Brief
pdf
– The importance of mitigating emissions
More intense climate changes are expected in South Africa if GHG emissions are not constrained. Increased GHG emissions are likely to result in increases in average annual surface temperatures and higher evaporation rates. Average precipitation levels across South Africa are uncertain, with both...
– The case of Malawi, Mozambique, and Zambia
Much discussion of climate change in the developing world focuses on if, when, and to what extent developing countries should be subject to any global attempts to curb greenhouse gas emissions. Little work has been done on the likely economic impacts resulting from the interplay of climate change...
– Evidence from risk-based tax examinations
Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection of non...
Driven by rapid growth in mining and related infrastructure investment, exports of machinery and equipment from South Africa to other Southern African Development Community (SADC) countries more than quadrupled from 2003 to 2013. Growth has, however, since slowed due to a more subdued commodity...
Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential tax...
Research Brief
pdf
Climate change risks for run-off and irrigation demand vary significantly across South Africa, with some regions expected to experience increased drying and others flooding Smaller impacts on water resources by 2050 are expected if global emissions are mitigated Even under strong mitigation policies...
Research Brief
pdf
Transport and logistical efficiencies are critical factors in the competitiveness of regional value producers. The relatively high cost of regional transport in Southern Africa has impacted suppliers’ cost-competitiveness. Reducing the cost of bringing products into main markets is one way of...
– Does it make a difference?
How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could register for...
Research Brief
pdf
Supermarkets are potential partners in regional industrial development and should be considered in future policy making While the growth of supermarkets in the region has improved competitive pricing and accessibility to a broader range of products and services, it has also imposed challenges...
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Displaying 14 of 14 results