Justine Knebelmann

Content by Justine Knebelmann
  • Blog post

    Strategic or confused? Firm behaviour and missing millions in Uganda’s VAT

    A quarter of Ugandan firms appear to consistently make costly mistakes, with potentially far-reaching consequences for theory and policy design Economists usually assume that firms behave rationally – they maximise after-tax profits given some constraints. But do they really? There is growing evidence that firms don’t always behave as standard models predict. For...

    23 Feb 2022 | Miguel Almunia, Jonas Hjort, Justine Knebelmann, Lin Tian

  • Project

    Bringing property owners into the tax net: Avenues of fiscal capacity and local accountability. Experimental evidence from Dakar, Senegal.

    Property taxes are levied for local governments and often represent an important component in their budget funding. They play a crucial role in the face of increasing needs for public services in rapidly growing cities. In the context of developing countries - with cadastre shortcomings, weak administrative information and IT systems, and poor enforcement tools - most local...

    16 Dec 2019 | Justine Knebelmann

  • Publication - Policy Brief

    Taxer les propriétaires fonciers à Dakar

    Les impôts fonciers dans la région de Dakar offrent un potentiel énorme pour la mobilisation des revenus locaux, qui reste en grande partie inexploité. Les résultats d’une enquête de référence montrent que seulement 20% des parcelles sont inscrites au rôle d’imposition (données administratives), que 12% des propriétaires ont payé la taxe foncière en...

    15 Nov 2019 | Justine Knebelmann

  • Publication - Policy Brief

    Taxing property owners in Dakar

    Property taxes in the region of Dakar offer a huge potential for local revenue mobilisation, which remains mostly untapped Baseline results show that only an estimated 20% of plots are on the tax roll (administrative data), 12% of owners paid the property tax in 2018, and tax payments do not exceed 20% of theoretical tax revenues (survey data) The authors...

    15 Nov 2019 | Justine Knebelmann

  • Project

    Mapping domestic and international trade networks

    Why do developing countries tax imports so highly when the distortionary effects of tariffs are well-known and access to imported inputs can benefit economic growth (Koren and Csillag 2016, Goldberg et al. 2010)? One possibility is that, in low state capacity contexts, it is easier to enforce tariffs and hence generate revenue at the border than it is to enforce...

    23 Nov 2017 | Justine Knebelmann, Miguel Almunia, Jonas Hjort

  • Project

    Information, fiscal capacity, and tax enforcement: An experimental evaluation

    With the recent decline in revenues from trade tariffs and official aid, developing countries have to rely increasingly on domestic taxes for revenue collection. One of the most important potential sources of domestic tax revenue is the value-added tax (VAT), a tax instrument that has been increasingly adopted by developing countries over the past decades. In theory, the...

    26 Oct 2017 | Francois Gerard, Miguel Almunia, Jonas Hjort, Justine Knebelmann