This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority. It includes information about the value of administrative data and tax experiments for research and policy, as well as the results of two field experiments on tax compliance, which tested the effectiveness of different types of communications with taxpayers.Cette synthèse est un résumé des conclusions de cinq documents de travail produits à partir d'un projet de recherche mené par l'ICTD en partenariat avec le Forum africain sur l'administration fiscale et en collaboration avec l'Autorité fiscale du Rwanda. Il c...
Increasing emphasis is being placed on the need for low income countries to collect more tax revenue...
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran...
Summary by Sue UnsworthThis paper contributes to the broader ICTD research objective of gaining a be...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
This ICTD Summary Brief is the fifth in our six special research synthesis pieces, produced at the e...
Large-scale field experiments on tax compliance have been a thriving field of research in many regio...
Although field experiments in tax compliance represent a growing area of research, the literature ha...
Tax experiments have been gaining momentum in recent years, although this literature dates back seve...
Tax experiments have been gaining momentum in recent years, although this literature dates back seve...
This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giul...
This CDI Practice Paper by Giulia Mascagni provides a critical assessment of the literature on tax e...
Tax revenue mobilisation is attracting increasing attention among researchers and policymakers in de...
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer...
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andua...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
Increasing emphasis is being placed on the need for low income countries to collect more tax revenue...
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran...
Summary by Sue UnsworthThis paper contributes to the broader ICTD research objective of gaining a be...
This paper is the first in a series of three studies looking at tax compliance using administrative ...
This ICTD Summary Brief is the fifth in our six special research synthesis pieces, produced at the e...
Large-scale field experiments on tax compliance have been a thriving field of research in many regio...
Although field experiments in tax compliance represent a growing area of research, the literature ha...
Tax experiments have been gaining momentum in recent years, although this literature dates back seve...
Tax experiments have been gaining momentum in recent years, although this literature dates back seve...
This ICTD Research in Brief is a two-page summary of ICTD African Tax Administration paper 1 by Giul...
This CDI Practice Paper by Giulia Mascagni provides a critical assessment of the literature on tax e...
Tax revenue mobilisation is attracting increasing attention among researchers and policymakers in de...
Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer...
This ICTD Research in Brief is a two-page summary of ICTD Working Paper 82 by Giulia Mascagni, Andua...
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic effi...
Increasing emphasis is being placed on the need for low income countries to collect more tax revenue...
We study the impact of deterrence, tax morale, and simplifying information on tax compliance. We ran...
Summary by Sue UnsworthThis paper contributes to the broader ICTD research objective of gaining a be...