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From the Lab to the Field: a Review of Tax Experiments

In recent years, tax experiments have been gaining momentum and with new developments in methods and data availability, tax experiments have gradually moved away from lab settings and towards the field. This movement from the lab to the field has ha…

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

This paper analyzes and computes the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. There is a statistically signif…

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

This paper looks at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymized taxpayers records, which have become increasingly available on the African continent. Th…

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

Non-filing refers to taxpayers who fail to submit a tax declaration, thus becoming ghosts in the eyes of tax authorities. It is a widespread phenomenon in sub-Saharan Africa, and has a number of detrimental fiscal effects. Non-filing has been larg…

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