Electronic Sales Register Machines, Tax Enforcement and Tax outcomes
The research examines the role of information technology (IT) in tax administration in a setting with limited fiscal capacity. Increased use of IT is one of the most important aspects of reforms in tax administration throughout the developing countries to increase fiscal capacity. However, there is a dearth of systematic empirical study on those reforms. The project, taking advantage of the recent expansion in electronic sales register machines (ESRMs) in Ethiopia, intends to study the empirical implication of IT use in tax administration and shed some light on the potential effect of such reforms.
Colonial legacy, state building and the salience of ethnicity in Sub-Saharan Africa
Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang and Abdulaziz Shifa
The Economic Journal
What does it mean to be poor? Investigating the qualitative-quantitative divide in Mozambique
Sam Jones and Inge Tvedten