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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...
– Lessons from international experience
Mozambique has seen a significant expansion of interest and investment in its extractive industries. New gas finds in the past ten years have led to expectations that these industries will contribute very significantly to the country’s future economic development and its long-term structural change...
Climate change is one of the most complex and urgent of global issues due to its potential impacts and the policies and measures needed to address those impacts. Both are potential game changers for the Earth’s biosphere, ways of life, and economic development into the twenty-first century and...
– How inflated expectations of oil revenues led to a deterioration in macroeconomic management
Prior to the discovery of oil, Ghana was one of the stars of the ‘Africa rising’ story, with an established track record of macroeconomic stability and fiscal discipline. When oil was discovered, there were great hopes that Ghana would avoid the ‘resource curse’. Initial signs were promising — the...
– Success and failure in the extractive sector
A central difficulty for extractive activity is that benefits accrue at the national level but disruptions are highly localized. Companies recognise that these imbalances need to be addressed and adopt active programmes to improve local benefits. These programmes have had mixed past success, partly...
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