Showing all content in Public Sector And Tax

  • 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...

    29 Jul 2022 | Santiago Garriga

  • 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

  • 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...

    7 Jul 2022 | Silver Namunane

  • 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...

    23 Feb 2022

  • 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...

    26 Jan 2022 | Mahvish Shaukat, Benjamin Olken, Adnan Khan

  • 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...

    19 Jan 2022 | Isabelle Cohen, Nicholas Musoke

  • 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...

    5 Oct 2021 | Isabela Manelici, Priya Manwaring, Jose Vasquez Carvajal

  • 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