Projects

Current Project

Tax Collection and Bureaucrat Accountability: Experimental Evidence from the DRC

Project Researchers: Laura Paler, Augustin Bergeron, Gabriel Tourek & Jonathan L Wiegel

Taxation is thought to stimulate participation and accountable governance. This project examines how tax collection affects local bureaucrat performance in the DRC. We exploit random variation in whether local bureaucrats known as avenue chiefs were responsible for property tax collection (treatment), or whether agents of the tax ministry collected taxes within chief jurisdictions instead (control)….

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Current Project

Bringing Property Owners into the Tax Net in Senegal

Project Researchers: Justine Knebelmann, Paris School of Economics, Victor Pouliquen & Bassirou Sarr

The IMF and World Bank revenue statistics show that, between 2000 and 2012, property taxes represent on average of 0.1 to 0.2% of GDP in Sub-Saharan Africa (0.1% in Senegal). In OECD countries, the average range is between 2-3% of GDP. This poor performance suggests considerable scope for improvement. In Senegal, as in most developing…

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Current Project

Tax compliance in Eswatini – a nudging experiment

Project Researchers: Fabrizio Santoro

Tax to GDP ratio in developing countries is still remarkably low. One of the key factors behind poor tax collection is low tax compliance. This study aims to test, using a randomized controlled trial, the effect of a multi-faceted nudging strategy from the Eswatini Revenue Authority (SRA), targeting the whole population of income taxpayers in…

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Current Project

Mining Taxation – Fondation pour les Etudes et Recherches sur le Développement International (FERDI)

Project Researchers: Celine De Quatrebarbes, FERDI

The Ferdi will update the legal and tax database country by country. It estimates that the average time needed to update a country is four days. However, it goes without saying that countries that have made major tax reforms will require more time than countries whose laws have not changed. For example, Burkina Faso, which…

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Past Project

Direct and Network Effects of Tax Enforcement: Experimental Evidence from the D.R. Congo

Project Researchers: Dr. Augustin Bergeron, Harvard University

How do states in a low-tax, low-capacity equilibrium spur citizens to start paying taxes? This experiment would examine the direct and network effects of an increase in tax enforcement by the government on tax compliance. We partner with the Provincial Ministry of Taxation and randomly assign firms in the city of Kananga, DRC, to one…

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Current Project

Energy-related Tax Expenditures in Africa

Project Researchers: Dr. Neil McCulloch & Dr. Roel Dom

This project will explore the scope and size of energy-related tax expenditures in Africa. Tax expenditures (including rate reductions, exemptions and other forms of foregone revenue) can significantly reduce the overall revenue received by African governments. The literature on energy subsidies suggests that energy-related tax expenditures are often among the largest forms of revenue loss….

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Current Project

Developing Points Based Valuation for Property Taxation in Senegal and Sierra Leone

Project Researchers: Nicolas Orgeira & Wilson Prichard

The African Property Tax Initiative (APTI) has increasingly been approached by governments in sub-Saharan Africa interested in exploring simplified approaches to property valuation for property taxation. This interest grows out of ICTD research which has demonstrated the efficacy of this approach and several secondary cities in Africa, and which has more generally argued for the merits…

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Current Project

Taxation of High Net Worth Individuals (HNWIs) in Rwanda

Project Researchers: Jalia Kangave

In a bid to promote equity in the taxation of individuals and boost revenue collections, the Rwanda Revenue Authority (RRA) would like to establish whether wealthy individuals in Rwanda are paying their fair share in taxes. This project will undertake research aimed at understanding the drivers of wealth in Rwanda’s economy, establishing the policy and…

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Past Project

Subsidy Perceptions in Nigeria

Project Researchers: Neil McCulloch

This project aims to understand what Nigerians think about fuel subsidies and their attitudes towards their reform, reduction or removal. It will draw on a new nationally representative survey of perceptions about taxes and subsidies in Nigeria. The analysis will show the characteristics associated with support for and opposition to subsidy reform. It will then…

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Past Project

Focus Group Discussion on the VAT system in Rwanda

Project Researchers: Mads Knudsen, Yves Nsengiyumva & Fabrizio Santoro

The central question we try to answer is why would taxpayer report inconsistent information of their VAT transactions to the authority? The question is relevant since we documented in a forthcoming ICTD working paper that the extent of depth of VAT discrepancies in Rwanda is alarming and it is still not clear what is causing…

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Past Project

Boosting the Enforcement and Collection of Property Rates: Learning from the Experiences of Kampala City Council Authority (KCCA)

Project Researchers: Prof D.J Bakibinga, Makerere University & Dan Ngabarino, Makerere University

This study will evaluate the experience of KCCA in the enforcement and collection of property rates with an objective of understanding some of the reasons why the Authority has been more successful than the rest of the urban authorities and local governments (four of these will be studied alongside KCCA). In particular the study will…

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Past Project

The Relationship Between Local and Central Governments in Property Tax Administration

Project Researchers: Rose Wanjiru, Centre for Economic Governance

The main objective of this research is to examine the collaborations between national and County Governments in property tax administration with the aim of elaborating the policy frameworks and practices; and to articulate the general challenges in Kenya and specifically in Kiambu and Laikipia Counties; and to provide policy recommendations based on the findings.

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