Research
Selected Working Papers
Selected Working Papers
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, ICTD Working Paper 129, 2021
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, ICTD Working Paper 129, 2021
With Fabrizio Santoro
With Roel Dom and Fabrizio Santoro
With Fabrizio Santoro and Denis Mukama. Policy Brief | Blog | Related research
An analysis of discrepancies in taxpayers’ VAT declarations in Rwanda. ICTD Working Paper 92, 2019
An analysis of discrepancies in taxpayers’ VAT declarations in Rwanda. ICTD Working Paper 92, 2019
With Fabrizio Santoro and Denis Mukam. Policy Brief
With Fabrizio Santoro. Policy Brief | Blog
The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda. ICTD Working Paper 57, 2016
The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda. ICTD Working Paper 57, 2016
With Christopher Nell, Nara Monkam, and Denis Mukama. Media coverage in The New Times | Policy Brief
Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda. ICTD Working Paper 56, 2016
Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda. ICTD Working Paper 56, 2016
With Christopher Nell and Nara Monkam. Policy Brief
Is fiscal decentralisation delivering on its promises? A review of the theory and practice in developing countries. IDS Working Paper No.466, 2016
Is fiscal decentralisation delivering on its promises? A review of the theory and practice in developing countries. IDS Working Paper No.466, 2016
Other Working Papers
Other Working Papers
Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia. African Tax Administration Paper 3, 2018
Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia. African Tax Administration Paper 3, 2018
With Andualem Mengistu
With Jalia Kangave (lead author) and Mick Moore
Tax Experiments in Developing Countries: A Critical Review and Reflections on Feasibility. CDI Practice Paper No. 11, 2015
Tax Experiments in Developing Countries: A Critical Review and Reflections on Feasibility. CDI Practice Paper No. 11, 2015
Tax Revenue Mobilization in Developing Countries: Issues and Challenges. European Parliament Working Paper, European Union, 2014
Tax Revenue Mobilization in Developing Countries: Issues and Challenges. European Parliament Working Paper, European Union, 2014
With Mick Moore and Rhiannon McCluskey
Selected works in progress
Selected works in progress
Using administrative data to estimate the impact of covid-19 on firms and tax revenue in Africa
Using administrative data to estimate the impact of covid-19 on firms and tax revenue in Africa
With Anne Brockmeyer, Pierre Bachas, Adrienne Lees and Camille Semelet
Blog on the Economics Observatory | Country notes for Rwanda, Eswatini, South Africa
Tax officials: motivations, attitudes, and compliance
Tax officials: motivations, attitudes, and compliance
With Fabrizio Santoro, Denis Mukama, Naphtal Hakizimana, Celeste Scarpini