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Publications (45)
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...
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...
Background Note
pdf
IntroductionThe literature on the concept, measurement, causes, and correlates of sub-national institutional governance is not new. From the seminal work of Putnam et al. (1993) to recent attempts by Iddawela et al. (2021), several authors have explored untapped spaces that contribute to our...
Much work has been done on inequality in South Africa, but to date the literature that assesses the dynamic response of income or wealth distribution to economic policy actions is almost non-existent. This information gap is caused by data shortcomings that make it difficult to provide accurate...
– The impact on equality in South Africa
The impact of medical deductions and medical credits on income inequality is a subject of discussion in South Africa, as well as in many other countries, raising critical questions about the fairness of the medical tax system and the impact on affordability for the poor. An in-depth analysis of...
– A pathway to effective tax collection in South Africa
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to determine whether there is a tax revenue gap and gain...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
Background Note
pdf
– Decoupling production of the vaccine from its development
Development and production of a COVID-19 vaccine There is a high risk that the intellectual property (IP) rights of a COVID-19 vaccine will effectively block people in many poorer countries from accessing it. To avoid this situation, I propose that a practical solution would be to separate out the...
Background Note
pdf
– The case of Ghana
The first two cases of COVID-19 were reported in Ghana on 12 March 2020 by the health ministry. As a first response, on 15 March all public gatherings were banned, all schools and universities were closed, and on 23 March all of the county's borders were closed. In the interest of public safety, a...
Background Note
pdf
– Priorities and trade-offs
In this note, I will refer to current efforts to harness artificial intelligence (AI) in the push back against COVID-19, note its promises, limitations, potential pitfalls, and identify priorities for developing countries. Artificial Intelligence is the use of algorithms, data, and statistics to...
Background Note
pdf
– The case of Kenya
The COVID-19 pandemic has now spread to over 180 countries, including several countries in sub-Saharan Africa.1 Kenya reported its first COVID-19 case on 13 March 2020. By 31 March the number of confirmed cases had risen to 59, with over 70 per cent of infections in Nairobi. As at 22 April 2020, the...
Background Note
pdf
– The case of South Africa
What has the government of South Africa done with respect to COVID-19 measures of mitigation and suppression? The first COVID-19 positive case was confirmed on 5 March 2020. Just ten days later, South Africa had 61 positive cases and President Ramaphosa addressed the country, calling for measures to...
Background Note
pdf
– The case of India
Several countries have enacted lockdown measures in the wake of the COVID-19 pandemic to protect their health systems and reduce the number of mortalities. One of the most extreme national lockdown measures has been taken by the government of India, with over 1.3 billion persons put under a strictly...
Research Brief
pdf
The Egyptian food system has been affected by both global food markets and domestic factors. During the recent global food price crisis, an estimated 30–40 percent of the price fluctuations in the global food market were transmitted to Egypt’s food market. Domestically, government subsidies for...
Research Brief
pdf
The recent food price crisis and the responses of the policy makers in developing countries provide an unprecedented opportunity to analyse the policy processes in these countries. Policy responses differed depending on the nature and magnitude of the roles of various actors, political institutions...
Research Brief
pdf
Social insurance has not succeeded in reducing fiscal deficits and expanding coverage to more beneficiaries in Latin America Social assistance has had a greater impact on poverty and inequality than social insurance In lower-middle-income countries, social assistance programmes have not expanded as...
Displaying 16 of 45 results