Showing all content in Public Sector And Tax

  • 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

  • Publication - Miscellaneous

    Empirical research on taxation in Uganda

    This note summarises discussions and presentations from an afternoon seminar held by the Uganda Revenue Authority (URA) and the IGC on the 15th April 2021. The aim of the event was to share and discuss findings from ongoing research projects conducted jointly by personnel from the URA and the IGC.

    18 Aug 2021 | Joseph Okello Ayo, Isabelle Cohen, Felix Forster, Tina Kaidu, Priya Manwaring, Dorothy Nakyambadde, Jakob Rauschendorfer

  • Project

    Improving tax compliance in Freetown, Sierra Leone

    A pre-condition for sustained public service provision is the mobilisation of reliable tax revenues to pay for these public services, often referred to as fiscal capacity. There is extensive literature examining tax mobilisation and compliance in developed countries, where fiscal capacity is already high due to pre-existing norms around compliance. However, it has little to...

    4 Aug 2021 | Wilson Prichard

  • Blog post

    BREAD 2021: Insights on governance

    The IGC hosted the BREAD Conference on Economics of Africa from 7-9 July and our new blog series explores key findings from research presented during the conference, including the following publicly available papers on governance. Some interesting findings are below. Good governance is complex, not least because the number of different actors involved: politicians,...

    21 Jul 2021 | Siobhan McDonough

  • Blog post

    The value of a ‘seat at the table’: Elite interference in Lebanon’s public procurement

    Elites in weak bureaucracies have ample incentives to interfere in public procurement. New research from Lebanon shows how billions of dollars in foreign infrastructure funding are more likely to be contracted to firms that are politically well-connected. To improve public infrastructure procurement, greater accountability from elites is needed. The explosion at...

    22 Feb 2021 | Mounir Mahmalat , Sami Atallah, Wassim Maktabi

  • Publication - Project Report

    Public infrastructure procurement in post-conflict power-sharing arrangements: Evidence from Lebanon’s Council for Development and Reconstruction

    Post-conflict power-sharing arrangements not only allocate political power but also economic resources among powerful elites. Previous research on such economic arrangements has largely focused on the access of powerful elites to natural resources, such as to oil fields or mines. This article investigates the mechanisms of rent allocation of another major source of...

    19 Feb 2021 | Mounir Mahmalat , Sami Atallah, Wassim Maktabi

  • Blog post

    The compliance challenge: Raising property tax revenues in Kampala

    Property taxes are an 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 significant source of funding for cities to provide local services and to tap into financing for larger investments. Recent improvements to the tax administration system in Kampala...

    28 Jan 2021 | Priya Manwaring, Tanner Regan

  • Blog post

    Tax reforms to support an equitable and pro-poor recovery in developing countries

    The COVID-19 pandemic has strained government finances. To address these fiscal challenges and support growth, policymakers will need to mobilise revenue in a way that encourages an inclusive recovery. Tax policy will therefore need to be innovative, efficient and equitable. Across the globe, pandemic containment efforts and disbursal of economic and health support...

    27 Jan 2021 | Farria Naeem, Nick Wilkinson

  • Publication - Policy Brief

    Reforming educator accountability systems: Evidence from Pakistan

    Pakistan suffers from extremely low learning levels, and past research has shown that a lack of effective incentives for educators is a substantial contributor to this problem. Recognising this, the Khyber Pakhtunkhwa (KP) government wanted to reform the educator accountability system. Under a proposed reform, educator promotions would be linked to performance...

    27 Oct 2020 | Saher Asad, Masooma Habib, Naureen Karachiwalla, Katrina Kosec, Clare Leaver, Attique Ur Rehman

  • Event

    Enhancing local revenue mobilisation post-COVID-19

    Ghana practises a decentralised form of governance where administrative and financial decisions are devolved to the local governments. Within this framework, local governments have the autonomy to internally generate funds (IGFs) from a range of sources to deliver on their mandates. Over the years, however, the local governments have been overly dependent on central...

    8 October 2020