Tag: tax compliance

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One Size Does Not Fit All: A Field Experiment on the Drivers of  Tax Compliance and Delivery Methods in Rwanda
  • Friday, 27 January 2017
  • Giulia Mascagni, Christopher Nell and Nara Monkam

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

ICTD Working Paper 58 Summary: Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries.…
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Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda
  • Wednesday, 14 September 2016
  • Giulia Mascagni, Nara Monkam and Christopher Nell

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

ICTD Working Paper 56 Summary: This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for…
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From the Lab to the Field: a Review of Tax Experiments

From the Lab to the Field: a Review of Tax Experiments

ICTD Working Paper 46 Summary Tax experiments have been gaining momentum in recent years, although this literature dates back several decades. With new developments in methods and data availability,…
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Building Taxpayer Culture in Mozambique, Tanzania and Zambia

Building Taxpayer Culture in Mozambique, Tanzania and Zambia

  Executive summary This study is motivated by the desire of the Governments of Mozambique, Tanzania and Zambia, and in particular the revenue authorities in the three countries to build taxpayer…
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Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance
  • Sunday, 13 September 2015
  • Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen

Peoples’ views of taxation in Africa: a review of research of determinants of tax compliance

  What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical…
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How Property Tax Would Benefit Africa

How Property Tax Would Benefit Africa

  Summary  The developmental benefits of governments taxing citizens, even for modest sums, are often disregarded. African governments have long depended on revenue from natural resources or…
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