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Showing all content in Public Sector And Tax
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Event
The development bargain: Why elites gamble on growth
https://youtu.be/d7TCmKfqnGU You can also listen to the audio event recording here: IGC Admin · The development bargain: Why elites gamble on growth In the last 30 years, the developing world has undergone tremendous changes. Overall, poverty has fallen, people live longer and healthier lives, and economies have been transformed. Why have some countries prospered,...
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Blog post
Remote sensing for property valuation and taxation in Pakistan
Effective property tax administration and revenue collection require detailed and accurate property information. However, collecting this information through large surveys is both time consuming and costly. Remote sensing can simplify this process by mapping and identifying taxable properties in real time. The provincial capacity to generate fiscal revenue has been low in...
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Project
Electronic fiscal devices in Tanzania
Improving the efficiency of tax collection is key to reach sustainable and inclusive economic growth. In many developing countries tax collection is typically low due to evasion, corruption, and poor taxation technology. Several tax authorities in Africa have recently introduced Electronic Fiscal Devices (EFDs). EFDs are devices with fiscal memory that have the...
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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...
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Publication - Working Paper
Excise taxes and digital tax stamps: Do digital tax stamps work?
To effectively administer tax policy, tax administration must adjust to manage behavioural responses by firms. In financial year 2019/20, the Government of Uganda implemented a policy that required manufactures of some excisable goods to affix Digital Tax Stamps (DTS). In this paper, monthly excise tax returns data for four financial years are used to estimate the effect of...
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Multimedia Item - Video
Making public procurement more efficient
How inefficient is public procurement, and what is the source of this inefficiency? With evidence from Pakistan, Adnan Khan explains how different public offices can pay very different prices for exactly the same good, and gives research insights on how to increase the efficiency of public procurement. The paper discussed in this video is The Allocation of Authority in...
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Publication - Policy Brief
Rebuilding the social compact: Urban service delivery and property taxes in Pakistan
If citizens perceive little benefit from their tax payments, or if local services are disconnected from local decision-making, the social compact between citizen and state can be broken, thus creating a vicious cycle of low quality services, low levels of local tax revenue, and lack of trust in the state. This study, conducted with neighbourhoods in two of the...
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Blog post
Collecting tax revenue in Uganda: The carrot and stick story
Text messages focused on enforcement and information are most effective at collecting tax revenue, while encouragement affects the average taxpayer only with visible benefits. We collaborated with the Ugandan Revenue Authority to test whether and what types of text message reminders help raise government revenue. Specifically, we used an experiment to test how effective...
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Project
Investigating FDI linkages in developing countries
Foreign investment into Uganda has been increasing in recent years. However, the extent to which this investment is yielding significant returns for the local economy is uncertain. To date, there is little known about the differential performance and impact of foreign firms in Uganda, and therefore limited evidence from which to design policies to make the most of Foreign...
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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,...