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Improving Revenue Collection in Malawi. Tax Collectors’ Perspectives

Published by: Institute of Development Studies

Tax specialists have a great deal to say about how African tax collectors could work better. But they rarely seem to ask the tax...

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Published by: International Centre for Tax and Development

Based on recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

Published by: Institute of Development Studies

It is widely believed that the existence of ‘informal sector’ enterprises that visibly do not pay direct taxes reduces the...

The Alternatives to Universal Tax Registration in Sri Lanka

This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor...

Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa

Published by: Wiley

Motivation: There are three puzzling features of sub-Saharan African tax systems: tax administrations maintain records on vast numbers...