Christopher Hoy

This profile is also available in French

Biography

Christopher Hoy is an Economist in the Poverty and Equity Global Practice at the World Bank.

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Research in Brief

Simple, Fair, or Revenue-Raising? Lessons from Kenya’s Turnover Tax for the Design of Simplified Tax Regimes

Christopher Hoy, Thiago Scot, Alex Oguso, Ruggero Doino, Daniel Zalo, Jonathan Karver, Anna Custers, Nicolas Orgeira Pillai

Working Paper

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Kenya

Christopher Hoy, Thiago Scot, Alex Oguso, Ruggero Doino, Daniel Zalo, Jonathan Karver, Anna Custers, Nicolas Orgeira Pillai

Research in Brief

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Working Paper

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Policy Brief

Simplified Taxation in Africa: What We Know – and Need to Know

Max Gallien, Christopher Hoy, Hitomi Komatsu, Ceren Ozer, Michael Rogan, Vanessa van den Boogaard

Partner Publication

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (English)

Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver, Nicolas Orgeira Pillai

1 October 2024

Design features of simplified tax regimes for small businesses in Sub-Saharan Africa

Our new working paper highlights to the challenges of designing appropriate tax regimes for small businesses as governments face stark…

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Webinar: Presumptive Taxes – What New Evidence Means for Policy and Practice

Virtual

17 September 2025 – 16:00

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Timezone: Europe/London

Presumptive taxes are one of the most used tools through which tax authorities engage with informal economies. However, until recently, there has been very limited research on their actual performance and impact.

Media coverage

21 October 2026

ICTD study on tax outreach and trust in Tanzania featured in The Conversation Africa

Christopher Hoy, Revocatus Paul

External authors Christopher Hoy and Revocatus Paul wrote about their recently published ICTD study, State Visibility and the Fiscal Contract:…