This study will evaluate the effectiveness of novel taxpayer registration strategies in Uganda and Ghana. Both countries introduced a registration system linked to the national ID database. In addition, Uganda is automatically registering entities who show economic activity from a wide range of third party data. This study seeks to establish the impacts of such measures in terms of registration numbers and revenues, using tax administrative data from both countries, as well as a taxpayer survey from Ghana.

Researchers

Fabrizio Santoro

Fabrizio is a Research Fellow at the Institute of Development Studies, and the Research Lead for the second component of the ICTD's DIGITAX Research Programme. His main research interests relate to governance, public finance, and taxation, with a strong focus on impact evaluation methodologies and statistical analysis. He holds a PhD in Economics from the University of Sussex.