Showing 41–50 of 75 results
22 February 2019
Published by: ICTD and IDS
The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this...
12 November 2018
Published by: Institute of Development Studies
Most development interventions are complex, comprising several interacting activities affecting multiple outcomes. Impact evaluations...
11 September 2018
Published by: IDS
Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue...
21 August 2018
Published by: ICTD and IDS
This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giulia Mascagni and Fabrizio...
The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.
The Governance research cluster works across a number of thematic areas that are focused on ensuring citizens are represented and...
2 July 2018
Published by: ICTD and IDS
The widespread introduction of information and communication technologies (ICTs) and digitalised data management systems is one of the most important developments among African tax administrations in recent years. However, very little evidence is available on their effectiveness in practice, and how taxpayers respond to these changes. This paper starts filling this gap by reporting three sets of results from Ethiopia.
1 May 2018
Published by: ICTD and IDS
This paper reviews existing initiatives on taxpayer education in Africa, an area that has been largely under-researched in the literature. We start by providing an overview of the wide variety of programmes that African revenue authorities have undertaken in this area, including both traditional training and more innovative approaches. We then ask how effective these programmes are, and what can b
16 February 2018
Published by: Taylor & Francis
We investigate whether systematic reviews of cost-effectiveness analyses of interventions in low and middle income countries are feasible and useful. To this aim, we systematically review systematic reviews of cost-effectiveness studies and systematic reviews of effectiveness studies.
1 February 2018
We investigate whether systematic reviews of cost-effectiveness analyses of interventions in low and middle income countries are feasible and useful. To this aim, we systematically review systematic reviews of cost-effectiveness studies and systematic reviews of effectiveness studies.