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Working Paper
Compliance rates with local and national business taxes
– Evidence from Kampala, Uganda

This paper investigates business tax compliance in a multilevel tax structure with limited coordination. We study the case of Kampala, where firms are taxed at national and local levels—by the Uganda Revenue Authority and the Kampala Capital City...

Working Paper
Introduction to the South African Revenue Service and National Treasury firm-level panel

The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company...

Research Brief
Kampala, Uganda, search image. Image: Anna Toppari / UNU-WIDER
Why are businesses in the capital area of Uganda not paying their taxes?
– Combining tax data and Google Street View images
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