Tax and development workshop

The in-person Tax and development workshop in Kampala, Uganda 26-27 April 2023 brings together researchers, tax experts and practitioners to exchange experiences on using administrative tax data in their respective countries for research purposes. The event is attended by revenue authorities and researchers from Uganda, Zambia, Tanzania, Rwanda, South Africa and from UNU-WIDER.

The workshop aims to enhance the South-South collaboration on the use of administrative tax data for research purposes. The workshop highlights tax research findings from South Africa, Uganda, Tanzania and Zambia in the scope of UNU-WIDER’s research project Building up efficient and fair tax systems – lessons based on administrative tax data. The programme of the workshop includes presentations that build on practical experience in different countries, to facilitate discussions on the possibilities for expanding similar research activities to other African countries. The programme also includes a visit to the Uganda Revenue Authority's secure research data laboratory facilities.

Materials

Working Papers

• The effects of personal income tax reform on employees’ taxable income in Uganda
• Assessing the impact of an intervention to withhold value-added tax in Zambia
• The effects of a risk-based approach to tax examinations
• Do tax audits have a dynamic impact?
• Simulating PIT in South Africa using PITMOD

Research Briefs

• Simplifying the tax filing of small businesses in Uganda
• New estimates on the share of tax evasion in Zambia
• Did withholding value-added tax improve revenue collection in Zambia?
• Improving the efficiency of tax collection in Tanzania

About the project

Building up efficient and fair tax systems – lessons based on administrative tax data project is one workstream under UNU-WIDER's programme on Domestic Revenue Mobilization (DRM). The DRM programme is financed by the Norwegian development co-operation agency Norad.