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Publications (17)
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
Forest degradation remains a leading environmental problem, given the scale of forest loss and the crucial role of forests to both climate change mitigation and adaptation. Initiatives from the climate change policy arena, especially REDD+, are opening new ways for a broader mainstreaming of forest...
Research Brief
pdf
Development of green cities is one way to help address problems associated with climate change. Curitiba, Brazil, combines integrated sustainable urban planning and strong leadership, resulting in a reduced environmental impact since it began these policies in 1966. Tianjin City, China, emphasizes...
Research Brief
pdf
– The Role of Land
Land-based services will become increasingly important as global public goods in the context of changing climate, particularly in terms of mitigation and adaptation. Carbon sequestration, irrigation, infrastructure and local environmental services will all need significant investment in order to...
Research Brief
pdf
– Global Issues, Bilateral Delivery
Levels of environmental aid for global issues are increasing. Environmental aid is increasingly allocated through bilateral aid agencies rather than through the multilateral channels created for this purpose. A consistent demand of developing countries has been that any requirement to pursue...
Research Brief
pdf
– What Works and What Could Work?
Current international agricultural development and food security systems are ill-prepared to address the global agriculture, food and nutrition problems. Structural reforms are necessary to deliver the essential international public goods for improved food security; better co-ordination in the...
Research Brief
pdf
The three goals of promoting development, adaptation to climate change, and climate change mitigation are in reality inseparable policy areas and as such there is a compelling case for addressing them simultaneously. Climate finance aimed at helping developing countries to make adaptations to deal...
Research Brief
pdf
Development aid aimed at increasing productivity in the fisheries sector has at times had a negative effect by encouraging or facilitating overfishing. A percentage increase in capacity enhancing or bad subsidies in sub-Sahara Africa, all else being equal, will increase catch loss per square...
Research Brief
pdf
Review shows that global agricultural production must be increased by about 70 per cent by 2050 in order to provide sufficient nourishment for the world’s growing population. Focusing on tropical climates to 2050, climate change is likely to reduce the rate of agricultural productivity growth. The...
Research Brief
pdf
The goal of economic growth combined with environmental protection in developing countries requires not just financial and technological resources, but also the local capacity to design and implement successful policies. Aid programmes for capacity-building related to climate change are most...
Research Brief
China is the world’s largest developing country and its huge population requires a similarly large agricultural sector to sustain it. A major challenge for China faces is working out how increasing demands for food can be met at the same time as reducing greenhouse gas (GHG) emissions. Despite the...
Displaying 16 of 17 results