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Can ICTs Increase Tax? Experimental Evidence from Ethiopia

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 av…

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

Information communication technology (ICT) is an important tool to support local governments in their efforts to more efficiently administer property taxes and other own source revenues. Increasingly, developing countries, including those in Africa…

What are ‘Tax Expenditures’ and How Big are Energy-related Tax Expenditures?

Tax expenditures occur when a government provides a reduction in a tax obligation such that it collects less tax than it would have otherwise collected. Tax expenditures are an integral, though controversial, part of all contemporary tax systems. Th…

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana - Paper

This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana. Currently the country has a uni…

What is Wrong with African Tax Administration? - Summary

National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In several respects, they are, on average, more reformed and more efficient than tax administrations in other low-income regions. Many have made…

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