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Governance and Building Back Better

Published by: Institute of Development Studies

The pandemic is in many ways a crisis of governance. Its magnitude and mitigation are determined by the nature of policy responses and crisis management by leaders and governments, and existing socioeconomic inequality has led to a disproportionate impact on some groups.

Active Ghosts: Nil-filing in Rwanda

Published by: Institute of Development Studies

Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax...

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

Published by: ICTD and IDS

Tax evasion is typically very hard, if not impossible, to measure. In the case of trade flows however, it is possible to capture it...

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their...

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Published by: ICTD and IDS

This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andualem Mengistu, and Firew...

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Published by: ICTD and IDS

In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added...

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Published by: ICTD and IDS

This report provides a descriptive analysis of discrepancies resulting from matching different value added tax (VAT) data sources in the...

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Published by: ICTD and IDS

African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern...