Projects

Current Project

Compliance, Accountability and the Social Contract: Studying the Impacts of Property Tax Reform in Freetown, Sierra Leone

Project Researchers: Wilson Prichard, Niccolo Meriggi, IGC, Julian Michel, UCLA & Kevin Grieco, UCLA

This research programme seeks to address four overlapping questions through a combination of (a) randomized controlled interventions in the reform programme, (b) exploiting discontinuities in the implementation of reform to identify causal impacts, (c) systematic tracing of the impact of the reform programme on popular attitudes and behaviours, and (d) the mapping of compliance data…

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Current Project

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Project Researchers: Lily Tsai, Leah Rosenzweig & Nicole Wilson

How do government actions toward the poor influence other citizens’ perceptions of the government? Does making citizens aware of forced evictions – used by the government in the name of development – reduce their willingness to invest in the capacity of the government by paying taxes? We seek to build upon our 2018 pilot survey…

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Current Project

The link between tax revenue allocation and tax morale in Nigeria

Project Researchers: Tom Moerenhout, IISD, Belinda Archibong & Evans Osabuohien

The proposed research will answer three research questions: (1) Do regions that have historically received more tax revenue have better tax morale? (2) What type of tax allocation in the form of public service provision increases tax morale? (3) Can oil producing regions turn the use of revenue from the 13% fund into higher tax…

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Current Project

The Role of Information About Peer Behaviour on Tax Compliance in Nigeria: An Experimental Study

Project Researchers: Adedeji Adeniran, Joseph Ishaku, Precious Akanonu & Chukwuka Onyekwena

Domestic revenue mobilization is a priority for many SSA countries. Yet, low tax compliance constitutes a major challenge to this drive. Improving tax compliance will require an understanding of the underlying factors influencing a taxpayer’s decision to either pay taxes or not. However, little is known about tax compliance behaviour in most SSA countries; insights…

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Past Project

Formalization, Tax Appeals, and Social Intermediaries in Lagos, Nigeria

Project Researchers: Jessica Gottlieb, Adrienne LeBas, Janica Magat & Nonso Obikili

One of the foremost challenges to state-building in weak states is the collection of sufficient revenue for the government to supply public goods. If weak states seek to expand the size of their tax base and the overall revenue collected, can improved information or other appeals boost pro-tax attitudes and formal tax compliance? This project…

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Past Project

Does Gender Matter in Tax Compliance? The Case of URA’s Individual Taxpayers

Project Researchers: Ronald Waiswa, Uganda Revenue Authority, Nathan Sebaggala & Jalia Kangave, ICTD

There is now an extensive body of literature looking into the factors that influence tax compliance. These studies, loosely known as tax morale studies, employ various tools to understand why some people pay taxes while others do not. In some cases, the studies are gender disaggregated, thereby enabling us to understand how men and women…

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Current Project

Improving State Taxation Capacity using Administrative Data

Project Researchers: Aprajit Mahajan, JPAL-South Asia, Shekhar Mittal & Ofir Reich

Improving the state’s ability to tax effectively is central to the development process. However, tax collections (as a percentage of GDP) are low in most developing countries — in India the ratio is about 15% — and non-compliance is widely seen as an important problem. A common strategy to evade taxes is to establish shell…

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Current Project

The Myth of Gender Tax Compliance in Ethiopian Enterprises

Project Researchers: Seid Yimam Mohamed & Fissha Asmare Marye

This study will examine tax compliance differential between female-owned and male-owned business enterprises in Ethiopia, particularly located in Addis Ababa. Collecting survey data on 400 medium and large size firms, we will estimate the log-odds-ratios from a fixed effect logit model to describe the probability of being tax compliant and apply a generalized Oaxaca–Blinder decomposition…

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Past Project

Rethinking Tax Morale

Project Researchers: Wilson Prichard, University of Toronto

The past decade has witnessed a surge in international interest in the importance of ‘tax morale’ as a key component of strategies for strengthening tax compliance in developing countries. This focus has been long overdue, and there is now broad research evidence that strengthening tax morale can have important benefits in encouraging ‘quasi-voluntary’ tax compliance….

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Past Project

What shapes tax morale in Ethiopia?

Project Researchers: Gebrelibanos Hadush Amare, Raya University, Nega Afera Reda & Gebremeskel Hailu Tesfay

Citizens’ tax morale can enhance actual compliance behavior and provide governments with the necessary revenue. This study aims to identify the various factors that shape citizens’ attitudes towards taxation and suggest ways to improve compliance through positive motivations. The 2013 5th round Afrobarometer survey conducted in Ethiopia is our main source of data. A sub…

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Past Project

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Project Researchers: Dejene Mamo Bekana

This inquiry aims to examine the effect of intergovernmental fiscal transfers on fiscal behaviours of local governments in Ethiopia for the period 1992–2018. The empirical analysis shall follow the systems general methods of moments regression technique. The motivation for using this estimation technique is to provide special focus to the issue of endogeneity by estimating…

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