Research Brief

• Risk-based approach
• Tax compliance
• Tanzania

Working Paper

While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...

• Risk-based approach
• Tax compliance
• Tanzania

Working Paper

Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax...

• Income inequality
• Taxable income
• South Africa

Working Paper

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of...

• Fiscal policy
• Elasticity
• Taxable income

Blog

Finland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the...

• Tax compliance
• Tanzania
• Tax administration

Journal Article

Technical assistance and increased use of ICT in tax administrations hold promise for greater revenue collection. Yet, the evidence on how these activities work in the real-world circumstances of developing countries is scant. The paper attempts to...

• Risk-based approach
• Tax compliance
• Tanzania