Tax revenue in many low-and middle-income countries is inadequate for funding
investments in public goods and human capital. With high levels of informality and limited …

The widespread introduction of ICTs and digitised data management systems is one of the
most important developments amongst African tax administrations in recent years. However …

The concept of 'formalisation'has been ubiquitous in development discourse and
policymaking in the early twenty-first century. It has underpinned policy interventions and …

Motivation There are three puzzling features of sub‐Saharan African tax systems: tax
administrations maintain records on vast numbers of small enterprises that actually provide …

Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely
ignored phenomenon in the public finance literature, despite being well known to tax …

The value-added tax (VAT) is meant to be an efficient and self-enforcing tax on consumption.
Yet, being a rather sophisticated tax, the VAT can also be complex and costly to administer …

Abstract In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages
aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment …

National tax administrations in sub-Saharan Africa have undergone considerable reform in
recent decades. In a number of respects, they are, on average, more reformed and more …

Non-filing, the failure to submit a tax declaration, is a widespread phenomenon in sub-
Saharan Africa and produces detrimental fiscal effects, from impaired revenue mobilisation …

We study the effect of “nudges” on taxpayers who have varying tax-compliance histories in
Papua New Guinea. We present the results from two population-wide randomized controlled …