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Publications (10)
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
The five Paris principles of effective aid were only nominally successfully implemented in the state-building process of South Sudan. While the importance of the first principle, ownership, was highlighted in development plans in Southern Sudan, capacity limitations restricted the role of the local...
Research Brief
pdf
Afghanistan has received vast amounts of development aid, but results may not be sufficiently robust. There is a limited menu of acceptable options for institutional arrangements, leading to a high dependence on external resources, technical expertise, and institutional models. There is not a...
Research Brief
pdf
Development practice continues to operate on the assumptions of an outdated theory of modernization. Developing countries often sustain legitimacy by imitating other successful modern institutions without actually developing the functionality of the institutions they are copying. Aid...
Research Brief
pdf
Current development practice focuses too much on the form institutions take, at the expense of worrying about function. A focus on strict rules that aim to curb corruption and inefficiency can diminish the amount of experimentation and adaptation that is possible. The desire to have a way of visibly...
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