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Research within Tax Administration: from Monitoring Revenue to Influencing Policy
Published by: Institute of Development Studies
This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.
Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration
Published by: International Centre for Tax and Development
This policy brief speaks to the broader challenges of translating investments in DPI into improved development outcomes – and the potential for investments in strengthening digitalisation of tax systems to be a catalyst for digitalisation of the public sector more broadly.
Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?
Published by: International Centre for Tax and Development
We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.
Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework
Published by: International Centre for Tax and Development
As explicit biases become increasingly rare, this policy brief argues that the implicit and explicit bias framework is no longer fit for guiding policy towards improved tax equity and gender equality.
Randomised control trials and complexity in tax interventions
The RCT debate is often heated: it seems you can only either love or hate them. This seminar aims to spark a cooler discussion about the...
Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer compliance and close their...