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Roel Dom

Research Fellow

Roel Dom is a development economist whose research focuses on the fiscal capacity of states across sub-Saharan Africa.

He works as a Research Fellow at IDS and as an economist of the International Centre for Tax and Development (ICTD). Previously, Roel worked as an economic advisor to the Ministry of Finance of Burundi, the Burundi Revenue Authority and the Ministry of Finance of South Sudan.

He received his degrees from the University of Antwerp (BSc, MSc), London School of Economics (MSc) and from the University of Nottingham (PhD). In parallel to his PhD thesis, Roel worked for the Overseas Development Institute as a Doctoral Fellow. He is currently also involved in teaching Public Financial Management.

Languages: Dutch (native), English (fluent), French (proficient), and Spanish (moderate)

ICTD Publications

View all ICTD publications authored by Roel Dom

Publications

Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

ICTD Working Paper 117

The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because...

22 January 2021