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Publications (10)
Research Brief
– The Role of Politics
In the WIDER Working Paper ‘Vertical Decentralization and Urban Service Delivery in South Africa: Does Politics Matter?’ Robert Cameron looks at the ways in which politics affects decentralization and service delivery in South Africa. To do this he looks at Cape Town, which is controlled by the...
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...
Research Brief
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Favouritism of government controlled councils is most distinct through interference in local politics rather than through funding mechanisms. The motivation of central government intervention in land deals is two-fold - their actions can be explicitly motivated by politics and self-interest or they...
– 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...
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...
Research Brief
In the WIDER Working Paper ‘Decentralized Service Delivery in Nairobi and Mombasa: Policies, politics and inter-governmental relations’ Winnie V. Mitullah assesses the major obstacles to providing critical services, such as solid waste management and water, in Nairobi and Mombasa. She argues that...
– 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
Various studies have shown that there is a positive correlation between urban population levels and gross national income. As such the growth of the urban population in sub-Saharan Africa may have a positive impact on the region’s economic development. However, this growth also presents a challenge...
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...
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