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Publications (35)
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
Economic growth has had a negative effect on unemployment and poverty reduction in Africa. The transition from low- to middle income requires within sector increases in productivity and a shift of labour resources from low productivity agriculture to high productivity manufacturing. Structural...
Research Brief
pdf
Foreign aid is a significant element of Uganda’s long-run fiscal system. Aid is associated with increased tax collection effort and public spending in Uganda. Development assistance is also associated with reduced domestic borrowing in Uganda. Aid is not sufficient to balance Uganda’s budget. Budget...
Research Brief
pdf
The programme did lead participating households to use improved seeds. Food consumption scores did not improve after the programme. However during the programme participating households moved to more sustainable strategies to cope with food shortages. Fertilizer use improved by 20 per cent amongst...
Research Brief
pdf
Strong economic growth has not turned into poverty reduction in Mozambique due to stagnation in job creation. While the country sees great growth potential from natural resources, this industry is unlikely to generate many jobs as it is not labour-intensive. A fundamental challenge to job growth in...
Research Brief
pdf
There are over 900 million working people who earn less than US$2 a day, while 200 million people are unemployed. Unemployment is a bigger problem in high-income countries, in low-income countries unemployment is rarer as work is essential for survival for the poor. One of the most pressing goals of...
Research Brief
pdf
A number of small, isolated countries are not experiencing the rapid economic growth of larger, more connected economies due to weak governance and isolation. Small, isolated economies require more aid to alleviate poverty than rapidly developing, converging economies. Potential investors are...
Research Brief
pdf
Three-quarters of the world’s poor (however defined) live in countries classified as middle-income. Donors need not assume their only option is to abandon countries once they cross the arbitrary threshold in per capita income. The thresholds themselves currently used to classify countries as low...
Research Brief
In the WIDER Working Paper ‘Aid and Investment in Statistics for Africa’ Jeffery I. Round discusses how the effectiveness of aid aimed at improving statistical capacity in Africa can be assessed. He begins by describing the reasons behind the increasing demand for data, and the institutions involved...
Research Brief
It is widely recognized that entrepreneurship is of critical importance to industrial development. Despite this importance we know little about the skills of business owners and managers in developing countries. In the WIDER Working Paper ‘The Role of Training in Fostering Cluster-Based Micro and...
Displaying 16 of 35 results