Projects

Past Project

Learning from Successful Reform in Sierra Leone

Project Researchers: Graeme Stewart-Wilson & Wilson Prichard

Graeme Stewart-Wilson will be working with researchers and tax authorities in Sierra Leone to document and derive lessons from ongoing and relatively successful reform efforts. He will be writing up at least two case studies – one related to reform efforts at the National Revenue Agency, led by long time ICTD partner Samuel Jibao, and…

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Past Project

Enhancing Tax Compliance Using GIS: A case study in Uganda

Project Researchers: Stephanie Sweet, Johns Hopkins SAIS & Simon Muyunga

Geographic information systems (GIS) are underused as a tool for analysis of tax evasion and addressing compliance problems. This research aims to show how geospatial data can be harnessed to identify and estimate noncompliance of unregistered taxpayers and under reported income by combining geospatial information and taxpayer data to indirectly measure taxable income. The information…

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Past Project

Using third-party data to improve tax compliance in a context of low enforcement

Project Researchers: Léo Czajka, UCLouvain, Mattea Stein & Bassirou Sarr

Developing countries typically face with low tax compliance both at the extensive and intensive margins. In the presence of weak enforcement capacity by state institutions, leveraging information diffusion through firm networks may be a cost-effective way of improving tax compliance. Senegal is confronted with two major challenges in terms of tax compliance. Firstly, the tax…

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Past Project

Capacity building program with Uganda and Rwanda revenue authorities

Project Researchers: Jalia Kangave

On February 8th, the International Centre for Tax and Development (ICTD) announced a new capacity-building program with the Ugandan and Rwandan Revenue Authorities. This project will be a year-long pilot of workshops and collaborative research between researchers from the ICTD and staff from the revenue authorities in Rwanda and Uganda. The course is mostly about…

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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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Past 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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Current 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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Past 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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Past 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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Past 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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