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Publications (20)
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
In addition to large class sizes, peer effects, such as overage-for-grade and late-starting pupils, are challenges for the successful development of education sectors in East Africa; there is a comparative lack of research on the impact of peer effects. Household surveys provide good data with which...
Research Brief
pdf
Each dollar of aid per year provides 0.17 people with access to water or sanitation. This amounts to a cost of US$5.88 per person. Due to economies of scale, countries with large populations benefit more from aid to the water and sanitation sectors. Institutional reforms that facilitate the...
Research Brief
pdf
While the majority of interventions against HIV/AIDS, tuberculosis, and malaria had positive short-term effects, these were frequently not translated into long-term sustainable results. Cash transfers may have the potential of reducing HIV transmissions but the effect is so far insignificant...
Research Brief
pdf
Microfinance evaluations reveal a positive impact on per capita income, non-land asset value and poverty incidence. Across countries and methodologies, microfinance is most likely to have a short-term positive effect; regionally, the most positive impacts are seen in Africa. Women tend to benefit...
Research Brief
pdf
The most successful projects and programmes are those that give local partners real ownership over the development process. Aid to health is not always allocated to the areas where it is most needed. Aid fragmentation creates extra costs for recipient countries and reduces the effectiveness of...
Research Brief
pdf
Lessons of what works in foreign aid to education are often known but not implemented. Developing the technical capacity of those involved in education is a crucial part of improving educational quality. Many of the problems related to capacity development in the education sector are the result of...
Research Brief
pdf
– Ways to Attain MDG4 and MDG5
Progress towards the achievement of MDG4 and MDG5 has been impressive with both maternal and child mortality being reduced by over 40 per cent since 1990. However, achieving the goal of a reduction of two-thirds by 2015 will not be easy. The Paris Declaration principles of ownership, alignment, and...
Research Brief
pdf
– Crucial for the Spread of Social Protection Programmes
Evaluations of social protection programmes have been much more comprehensive in Latin America than in sub-Saharan Africa. Monitoring and evaluation protocols are crucial to facilitate improvements in government effectiveness. Anti-poverty transfer schemes seem to be subjected to more evaluation...
Research Brief
pdf
An increase of education aid by one per cent increases the rate of primary education enrolment by 0.06 percentage points. The most robust effect on primary enrolment is obtained by aid to the category ‘education facilities and training’. High levels of education aid in the last decades concentrating...
Research Brief
pdf
Most studies show that education aid has a modest but positive effect on enrolment levels. Less is known about the effect of aid on the quality of education. The effectiveness of education aid is to a large degree dependent on the stability of the institutions in the recipient country. Institutional...
Displaying 16 of 20 results