Publications

Showing 48-59 of 295 publications

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Giulia Mascagni, Fabrizio Santoro & Denis Mukama

African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge has a number of potentially serious implications. Firstly, it is likely to affect compliance. On the one hand, uninformed taxpayers…

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February 2019

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Giulia Mascagni, Fabrizio Santoro & Denis Mukama

The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this gap by providing the first rigorous evaluation of the effectiveness of taxpayer education on knowledge, perceptions, and compliance, which took place in Rwanda. Our analysis is based on a unique dataset that combines…

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February 2019

Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility

Michael C. Durst

The world’s lower-income countries face an urgent need for public revenue to build social and economic infrastructure. These countries, however, face a dilemma in seeking to tax the income of multinational companies operating within their borders. On the one hand, because lower-income countries face substantial limitations on their ability to raise revenue from broad-based taxes…

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January 2019

Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)

Liza Rose Cirolia & James Christopher Mizes

This working paper adopts an urban lens on property tax. It focuses specifically on how property tax operates in two African secondary cities, Kisumu (Kenya) and M’Bour (Senegal). The paper identifies three factors shaping the low levels of property tax collection in the two case cities. These are the misalignment between the spatial scale of…

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January 2019

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi & Milly Isingoma Nalukwago

Tax collection has historically – in Africa and elsewhere – been collected almost entirely by men, partly reflecting patterns of authority and privilege in society, and partly owing to the traditionally coercive and confrontational approaches used. The situation is changing, with women entering the profession in increasing numbers, in part because of changes in the…

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November 2018

China’s Challenge to International Tax Rules and the Implications for Global Economic Governance

Martin Hearson & Wilson Prichard

Twentieth century institutions of global economic governance face a profound challenge adapting to the rise of emerging markets and, especially, China’s rise. This is especially the case for the international tax regime, whose institutional home is the OECD and which is based on norms that favour capital exporting states. To understand the nature of the…

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November 2018

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

William McCluskey, Riël Franzsen , Mundia Kabinga & Chabala Kasese

Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own-source revenues. Increasingly, developing countries, including those in Africa, are managing large volumes of data on taxable properties and taxpayers within the ICT environment. With reference to four African cities, this paper…

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