Joana Naritomi

Joana Naritomi is an Assistant Professor at the London School of Economics, International Development Department. She is a Research Affiliate in the CEPR Public Economics programme, an Institute for Fiscal Studies Research Associate, an IGC Research Affiliate, a CESifo Public Sector Economics Affiliate, and a Lemann Fellow. She has a PhD from Harvard University and her main research interests are Public Economics and Development Economics.

Content by Joana Naritomi
  • Blog post

    Mitigating welfare losses for workers after a layoff: Evidence from Brazil

    Across the development path, social insurance programs become an increasingly important part of governments’ role, and the SDGs have highlighted the importance of such social protection schemes for development. Informality and low state capacity, however, impose challenges for policy design that may have consequences for the insurance value of such programs, and there is...

    22 Aug 2019 | Francois Gerard, Joana Naritomi

  • Publication - Policy Brief

    Social protection and job displacement in developing countries

    Across the development path, social insurance programmes such as job displacement insurance schemes become an increasingly important part of governments’ role. This brief uses unique administrative data from São Paulo, Brazil, to study displaced workers’ need for insurance and the insurance value of the two most common government-mandated job displacement...

    19 Aug 2019 | Francois Gerard, Joana Naritomi

  • Publication - Policy Brief

    Strengthening consumers’ participation in VAT compliance strategies in Rwanda

    The Value Added Tax (VAT) is one of the main tax instruments in Rwanda and, in the last few years, the Rwandan government and the Rwanda Revenue Authority (RRA) have developed a series of tax enforcement initiatives intended to reduce VAT evasion. Most notably, Rwanda introduced Electronic Billing Machines (EBMs), which VAT-registered firms are legally required to use...

    7 Jan 2019 | Joana Naritomi, Anders Jensen

  • Publication - Growth Brief

    Value Added Tax in developing countries: Lessons from recent research

    The Value Added Tax has become one of the most important instruments of revenue mobilisation in the developing world. A recent and growing body of research highlights its strengths and some of the challenges it faces. Today, Value Added Taxes (VAT) exist in more than 160 countries, including in many developing countries that have modernised their tax systems in the past...

    6 Jun 2018 | Francois Gerard, Joana Naritomi

  • Project

    Strengthening consumers' participation in VAT compliance strategies in Rwanda

    This project seeks to develop a better understanding of the potential for strengthening consumers’ participation in VAT compliance strategies in Rwanda. This research involves a collaboration with the Rwanda Revenue Authority to investigate how consumer-based enforcement approaches can boost the enforcement capacity of the government.  We will contextualise international...

    25 Oct 2017 | Francois Gerard, Joana Naritomi, Andrew Zeitlin, Anders Jensen

  • Project

    Unemployment insurance and consumption in a context of high informality

    A large share of the labour force in developing countries works informally. The lack of a verifiable employment registration not only limits the ability of governments to levy payroll or income taxes, it also constraints targeting of social insurance schemes such as unemployment insurance (UI). Along the development path, the share of formal employment systematically...

    29 Aug 2017 | Francois Gerard, Joana Naritomi

  • Project

    The economic and fiscal impacts of special tax treatments in Value Added Tax (VAT) systems

    Many countries rely on Value Added Tax (VAT) systems to raise revenues. On theoretical grounds, a VAT with a uniform rate and no exemptions is equivalent to a sales tax and is an efficient tax instrument. Moreover, from a tax administration perspective, the VAT can be more effective than a retail sales tax due to its self-enforcing properties along the supply chain. These...

    14 Dec 2016 | Francois Gerard, Joana Naritomi