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Publications (15)
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...
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...
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...
– 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
In Mali aid has had a positive impact on some areas of democratic consolidation such as strengthening the economy and civil society, election support and conflict resolution. Three significant structural problems were not addressed properly by donors; weak institutions of accountability, regional...
Research Brief
pdf
– A Trade-Off Between Governance and Democracy?
In Mozambique donors have shifted focus from project aid to budget support in an effort to reform the public sector and ‘justice, legality and public order’. While budget support has increased state capacity and helped Mozambique’s donor community find common ground, it has had a negative impact on...
Research Brief
pdf
Democracy assistance and donor support have been key in fostering a new type of civil society, dominated by NGOs, the legal community and churches. The bulk of donor funding to Zambia is channelled to the executive through budget support, this has the potential to increase the concentration of power...
Research Brief
pdf
– The Impact of Development Aid and Democracy Assistance
Development aid was effective in promoting democratic transitions during the 1990s in African countries beset by economic crisis domestic discontent, and a high dependency on aid. Development aid also influenced democratic transition indirectly through conditionalities that required unpopular...
Research Brief
In the WIDER Working Paper 'Ghana: The Limits of External Democracy Assistance' E. Gyimah-Boadi and Theo Yakah look at how donor assistance has helped support elections, parliament, political parties, civil society, and the media in Ghana. They argue that while donor assistance has had a positive...
Research Brief
– Achievements and Challenges
President Yayi Boni of Benin was one of the eight African leaders invited to attended the May 2012 G8 summit at Camp David to discuss the issue of food security. This is perhaps an indication that the country is doing something right, at least from the perspective of its donors in the developed...
Research Brief
– Democratic Consolidation in Africa
Foreign Aid and Democratic Development in Africa The past twenty years have seen donors increasingly linking foreign aid to democracy objectives in Sub-Saharan Africa. In the same period many countries in the region have adopted multi-party political systems, perhaps the minimum condition required...
Research Brief
Tanzania has been a relative success story in terms of African political reform. In the early 1990s Tanzania shifted from a one-party to a multiparty system, allowed greater freedoms for the press and civil society, and in 1995 held its first multiparty elections since 1962. The country has also...
Research Brief
On April 7 2012, following the death of President Mutharika, Joyce Banda was sworn in as Malawi's new president. Addressing parliament, President Banda made it clear that she intended to shake up Malawi, suggesting that she would repeal anti-homosexuality laws and take economic steps to improve...
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