Donor support for tax administration reform in Africa: experiences in Ghana, Tanzania, Uganda and Zambia
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- John Mackinnon & Ritva Reinikka, 2002. "How Research Can Assist Policy: The Case of Economic Reforms in Uganda," The World Bank Research Observer, World Bank, vol. 17(2), pages 267-292, September.
- Bernard Gauthier & Ritva Reinikka, 2006.
"Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda,"
Journal of African Economies, Centre for the Study of African Economies, vol. 15(3), pages 373-398, September.
- Gauthier, Bernard & Reinikka, Ritva, 2001. "Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda," Policy Research Working Paper Series 2735, The World Bank.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- repec:idq:ictduk:13711 is not listed on IDEAS
- repec:idq:ictduk:13683 is not listed on IDEAS
- Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
- Jeffrey J. Schott, 2011.
"The Future of the Multilateral Trading System in a Multi-polar World,"
Chapters, in: Ulrich Volz (ed.), Regional Integration, Economic Development and Global Governance, chapter 5,
Edward Elgar Publishing.
- Schott, Jeffrey J., 2008. "The future of the multilateral trading system in a multi-polar world," IDOS Discussion Papers 8/2008, German Institute of Development and Sustainability (IDOS).
- Roel Dom, 2017. "Semi-Autonomous Revenue Authorities in Sub-Saharan Africa: Silver Bullet or White Elephant," Discussion Papers 2017-01, University of Nottingham, CREDIT.
- Shao, Yuqun, 2008. "The EU' s Central Asia policy and its implications for China," IDOS Discussion Papers 9/2008, German Institute of Development and Sustainability (IDOS).
- Matilde Jeppesen, 2021. "What we hoped for and what we achieved: Tax performance of Semi‐Autonomous Revenue Authorities in sub‐Saharan Africa," Public Administration & Development, Blackwell Publishing, vol. 41(3), pages 115-127, August.
- Christian von Haldenwang & Armin von Schiller & Melody Garcia, 2014. "Tax Collection in Developing Countries - New Evidence on Semi-Autonomous Revenue Agencies (SARAs)," Journal of Development Studies, Taylor & Francis Journals, vol. 50(4), pages 541-555, April.
- Robert Dibie & Raphael Dibie, 2020. "Analysis of the Determinants of Tax Policy Compliance in Nigeria," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(2), pages 3462-3462, December.
- Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Auriol, Emmanuelle & Warlters, Michael, 2012.
"The marginal cost of public funds and tax reform in Africa,"
Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
- Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
- Simon Appleton, 2003.
"Regional or National Poverty Lines? The Case of Uganda in the 1990s,"
Journal of African Economies, Centre for the Study of African Economies, vol. 12(4), pages 598-624, December.
- Simon Appleton, 2003. "Regional or National Poverty Lines?: The Case of Uganda in the 1990s," WIDER Working Paper Series DP2003-90, World Institute for Development Economic Research (UNU-WIDER).
- Jean C. Kouam & Simplice A. Asongu, 2022.
"Effects of Taxation on Social Innovation and Implications for Achieving Sustainable Development Goals in Developing Countries: A Literature Review,"
Working Papers
22/046, European Xtramile Centre of African Studies (EXCAS).
- Jean C. Kouam & Simplice A. Asongu, 2022. "Effects of Taxation on Social Innovation and Implications for Achieving Sustainable Development Goals in Developing Countries: A Literature Review," Working Papers of the African Governance and Development Institute. 22/046, African Governance and Development Institute..
- Kouam, Jean & Asongu, Simplice, 2022. "Effects of Taxation on Social Innovation and Implications for Achieving Sustainable Development Goals in Developing Countries: A Literature Review," MPRA Paper 114061, University Library of Munich, Germany.
- Marco Carreras & Purnachandar Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series 162, World Institute for Development Economic Research (UNU-WIDER).
- Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
- Mr. Michael Keen, 2012. "Taxation and Development: Again," IMF Working Papers 2012/220, International Monetary Fund.
- Matthews, Alan & Claquin, Pierre & Opolot, Jacob, 2007. "Distortions to Agricultural Incentives in Uganda," Agricultural Distortions Working Paper Series 48549, World Bank.
- Adamu Jibir & Musa Abdu & Tasiu Muhammad, 2020. "Analysis of Tax Compliance in Sub-Saharan Africa: Evidence from Firm-Level Study," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(2), pages 119-142, December.
- Ravi Kanbur & Michael Keen, 2014.
"Thresholds, informality, and partitions of compliance,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 536-559, August.
- Kanbur, Ravi & Keen, Michael, 2014. "Threshold, Informality, and Partitions of Compliance," Working Papers 180136, Cornell University, Department of Applied Economics and Management.
- Odd-Helge Fjeldstad, 2006.
"Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda,"
Chapters, in: Susan Rose-Ackerman (ed.), International Handbook on the Economics of Corruption, chapter 17,
Edward Elgar Publishing.
- Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.
- Bernard Gauthier & Jonathan Goyette, 2016.
"Fiscal policy and corruption,"
Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 46(1), pages 57-79, January.
- Bernard Gauthier & Jonathan Goyette, 2012. "Fiscal policy and corruption," Cahiers de recherche 12-09, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Giorgio d’Agostino & Luca Pieroni, 2019. "Modelling Corruption Perceptions: Evidence from Eastern Europe and Central Asian Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 142(1), pages 311-341, February.
- Goyette, Jonathan & Gallipoli, Giovanni, 2015.
"Distortions, efficiency and the size distribution of firms,"
Journal of Macroeconomics, Elsevier, vol. 45(C), pages 202-221.
- Jonathan Goyette & Giovanni Gallipoli, 2012. "Distortions, Efficiency and the Size Distribution of Firms," Cahiers de recherche 12-06, Departement d'économique de l'École de gestion à l'Université de Sherbrooke.
- Warlters, Michael & Auriol, Emmanuelle, 2005. "The marginal cost of public funds in Africa," Policy Research Working Paper Series 3679, The World Bank.
- Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
- Bernard Gauthier & Jean-Paul Azam & Jonathan Goyette, 2004. "The Effect of Fiscal Policy and Corruption Control Mechanisms on Firm Growth and Social Welfare: Theory and Evidence," Cahiers de recherche 04-10, HEC Montréal, Institut d'économie appliquée.
- Sukhdeep Brar & Sara E. Farley & Robert Hawkins & Caroline S. Wagner, 2011. "Science, Technology, and Innovation in Uganda : Recommendations for Policy and Action," World Bank Publications - Books, The World Bank Group, number 2250.
- Kenyon, Thomas, 2008. "Tax Evasion, Disclosure, and Participation in Financial Markets: Evidence from Brazilian Firms," World Development, Elsevier, vol. 36(11), pages 2512-2525, November.
- Kappel, Robert & Lay, Jann & Steiner, Susan, 2005.
"Uganda: No more pro-poor growth?,"
Open Access Publications from Kiel Institute for the World Economy
3504, Kiel Institute for the World Economy (IfW Kiel).
- Kappel, Robert & Lay, Jann & Steiner, Susan, 2005. "Uganda: No more pro-poor growth?," Proceedings of the German Development Economics Conference, Kiel 2005 31, Verein für Socialpolitik, Research Committee Development Economics.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:diedps:22008. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/ditubde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.