Posts tagged as: Tax

  • Blog post

    Digital tax stamps and firm behaviour in Uganda

    Digital tax stamps enable governments to strengthen tax administration and compliance by simplifying the verification, tracking, and monitoring of excisable goods. Firms’ behavioural responses to these stamps determines ex-factory prices, sales revenues, and government excise revenues. In an effort to minimise underreporting and misclassification by firms manufacturing...

    19 Jul 2022 | Silver Namunane

  • Blog post

    The promise and pitfall of technology: Evidence from tax collection in Ghana

    Information technology (IT) systems are potentially transformative tools to increase local tax capacities. However, they must be carefully designed not only to increase tax collection but to minimise unintended outcomes. From a field experiment in Ghana, we find that technology improves local tax collection by expanding the effective tax base and improving compliance....

    8 Dec 2021 | James Dzansi, Anders Jensen, David Lagakos, Henry Telli

  • Blog post

    Can consumer incentive schemes enhance VAT revenue collections in developing countries?

    There has been a resurgence in the adoption of consumer incentive schemes within the realm of revenue collection in recent years, due in part to technological advancement, digitisation of records, and the rise in digital payment platforms such as mobile money. These schemes can help address evasive practices that some retail firms currently engage in. Their success however,...

    23 Aug 2021 | Twivwe Siwale

  • Blog post

    Freetown just implemented a new tax system that could quintuple revenue

    In the next few weeks, residents of Freetown are expecting to receive new property tax bills as part of a revamped and more progressive system. Approved as Sierra Leone was entering lockdown in mid-April, the revised arrangement places a greater onus on the richest and could increase the capital’s tax revenue five-fold. The new system has been in the works since Yvonne...

    26 May 2020 | Wilson Prichard, Abou Bakarr Kamara, Niccoló Meriggi

  • Blog post

    Technology and property tax: Raising city revenue in Kampala

    Recent technology has proved effective in expanding the city’s tax base but requires up to date data and is no substitute for supportive policy and legislation. Property taxes are a hugely important potential source of revenue for cities. Faced with limited municipal revenues and rapidly growing populations, taxes on the value of land and property can offer a...

    14 Apr 2020 | Priya Manwaring, Tanner Regan

  • Blog post

    Reforming property tax valuation in Sierra Leone

    Across sub-Saharan Africa, ineffective property valuation presents a serious hurdle to strengthening local property taxes. Between January and August 2019, the International Growth Centre (IGC) co-piloted a simplified approach to property valuation in Freetown, Sierra Leone, that combines both surface area and easily-observable characteristics to arrive at an estimate of...

    21 Feb 2020 | Kevin Grieco, Julian Michel, Derek Holliday

  • Blog post

    Can paying taxes be social? Lessons on the social dimensions of tax compliance among MSMEs in Zambia

    Zambia’s open-air markets bustle with commercial activity. Over time, bonds have formed among operators, creating social networks, shared social norms, and, in some cases, social organisations capable of articulating the needs and aspirations of those who work in these communities. As one walks through Kalingalinga market—one of approximately 80 markets in...

    16 Sep 2019 | Dan Pemstein, Brigitte Seim, Twivwe Siwale