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Publications (25)
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
Fragile and conflict-affected states, like Sierra Leone, can maintain a strong public financial management structure if they are able to find foreign support for administrative capacity and sufficient domestic political and executive support. PFM legal framework, budget planning and scrutiny, still...
Research Brief
Civic education programmes can have meaningful and relatively long-lasting effects in terms of increasing political information, feelings of empowerment, and mobilizing individuals to engage in political participation. Civic education programmes are much less likely to affect more ‘deep-seated’...
Research Brief
pdf
The National Solidarity Programme (NSP) serves as a success story that has improved many Afghan lives and laid the groundwork for potential longer-term development. The NSP had a positive effect on access to drinking water and electricity, acceptance of democratic processes, perceptions of economic...
Research Brief
– Exploring the Fatal Flaw
Aid to Haiti has not been effective due to failure of the country’s political and economic elites to participate and assist in the development process. US foreign policy has in some cases reinforced the tendency for elites to personally profit from aid initiatives. Haiti has received more than US$20...
Research Brief
pdf
A secure environment is an important component of successful economic development initiatives. Policing reforms in African states have been disappointing; the image of state policy and police–community relations remain poor. States that have enacted successful police reforms have had four important...
Research Brief
pdf
Japan’s post-war liberalizing reforms were a success. This was partly due to the fact that US occupation preserved the strength of national institutions and made effective use of their capacity. Improvement in the scope of the state and the strength of Afghan institutions has been weak, despite the...
Research Brief
pdf
Kosovo and East Timor share many similar characteristics, and yet they have had divergent results in post-conflict state building. East Timor has enjoyed far greater development success since its independence, whereas Kosovo is now the poorest and most economically depressed country in Europe. Many...
Research Brief
pdf
Transitional justice processes often fail to adequately deal with gender issues. Attempting to deal with gender-based violence during periods of transitional justice is often seen as destabilizing and a threat to future stability. Women’s rights are still often seen as yielding rights that have to...
Research Brief
pdf
The natural resource sector in Liberia has failed to produce links to other important sectors of the economy, and in particular has failed to create jobs for the large majority of the population. Creating new and productive jobs is key to national reconciliation. The aid community needs to...
Research Brief
The civil service is the backbone of the state, and can either support or undermine a country’s entire system of governance. Donor’s recognize this important fact and have often tried to promote civil service reform in the countries they are providing aid to. However these attempts have all too...
Displaying 16 of 25 results