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Publications (12)
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...
– Policy Changes and Lessons
For the last quarter of the twentieth century, Latin America suffered from low growth, rising inequality, and frequent financial crises. However, since the beginning of the twenty-first century the region has enhanced its growth performance, reduced social polarization, and improved macroeconomic...
– 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...
Research Brief
Integration of Latin America into the international economy over the past quarter century has led to faster export growth, but not to faster GDP or productivity growth Contrary to mainstream analysis, under the current market reforms countries have underperformed as compared to the prior period of...
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...
– 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
– An Empirical Analysis
Left-of-centre governments emphasized fiscally-prudent but more equitable macroeconomic, tax, social expenditure and labour policies A drop in the premium paid to skilled workers following a rapid expansion of secondary education decreased wage inequality Addressing continued inequality In recent...
Research Brief
After tax reforms in the 1980s and 1990s, income inequality increased in many Latin American countries The tax reforms of the 2000s have been more equalizing in terms of income inequality: Argentina, Honduras and Nicaragua have seen the most redistribution of income Taxation remains unequalizing in...
Research Brief
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Social insurance has not succeeded in reducing fiscal deficits and expanding coverage to more beneficiaries in Latin America Social assistance has had a greater impact on poverty and inequality than social insurance In lower-middle-income countries, social assistance programmes have not expanded as...
Research Brief
During the 1990s, inequality in Ecuador increased because of a natural disaster and deep economic and financial crisis, as well as the impact of liberalization of the trade and financial sectors on labour markets Falling income equality in Ecuador during the 2000s partly coincides with the rise to...
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 12 of 12 results