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Publications (10)
Policy Brief
pdf
– Understanding Entrepreneurship and Violent Conflict in Developing Countries
Although the impacts of violent conflict on investment, production, incomes and inequality have been widely studied on an aggregate level, comparatively less is known about the more diverse impacts of such conflict at the micro (particularly firm) level. Understanding such impacts can improve...
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...
– 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...
Policy Brief
pdf
New challenges and emerging paradigms have turned industrialization and industrial policy into one of the most hotly debated and interesting issues of the early twenty-first century. Both the role of manufacturing in economic development and the contributions of industrial policy are contested. In...
Policy Brief
pdf
How does innovation impact on development? How, and under what conditions, do entrepreneurs in developing countries innovate? And what can be done to support innovation by entrepreneurs in developing countries? This policy brief addresses these questions and explains the relationship between...
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...
Policy Brief
pdf
– Policy Challenges
This policy brief provides some fresh perspectives on the relationship between entrepreneurship and development, and considers policy design issues. It reports on the UNU-WIDER two-year research project 'Promoting Entrepreneurial Capacity', which aimed to understand whether and how entrepreneurship...
– 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...
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...
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