23 June 2022
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1 June 2022
Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS
Published by: Institute of Development Studies
Digital financial services (DFS) have rapidly expanded across Africa and other low-income countries. At the same time, low-income...
20 April 2022
The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
Published by: Institute of Development Studies
There are substantial differences in the spread of the pandemic and the policy response to it between high and low-income countries...
24 March 2022
2 February 2022
Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
Published by: Institute of Development Studies
New digital technologies are now being widely used in Africa and lower-income countries (LICs). This has had an impact on tax...
Conceptualisation of Earmarked Taxes to Support Food Fortification
Food fortification is one of the most rapid, cost-effective, scalable and evidence-based impactful strategies to reach hundreds of...
28 October 2021
18 October 2021
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
Published by: Institute of Development Studies
While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in...
20 April 2021
Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
Published by: Oxford University Press
This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using...
12 March 2021
Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
Published by: Institute of Development Studies
This paper uses administrative data from Value Added Tax (VAT) returns to provide insights on the impact of the COVID-19 pandemic in...