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Publications (9)
Policy Brief
pdf
– Levar aos Pobres os Benefícios da Paz
Este resumo na área das políticas apresenta os resultados de um projecto do UNU/WIDER sobre a guerra e a reconstrução em África da autoria de Tony Addison, que se encontra actualmente publicado sob o nome de From Conflict to Recovery in Africa. Tal como este estudo deixa bem claro, a paz é...
Policy Brief
pdf
– Making Peace Work for the Poor
This policy brief summarizes the results of a UNU/WIDER project on war and reconstruction in Africa directed by Tony Addison, which is now published as From Conflict to Recovery in Africa. As this study makes clear, peace is often elusive and economic policy can play a major role in supporting the...
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
– Garantir l'Avenir des Populations Pauvres
Ce cahier de politique présente une synthèse des résultats d'un projet de l'UNU/WIDER sur la guerre et la reconstruction en Afrique, conduit sous la direction de Tony Addison, et qui viennent d'être publiés dans une étude intitulée From Conflict to Recovery in Africa. Comme le démontre clairement...
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...
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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