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.
Taxing the urban boom: property taxation in Africa
Odd-Helge Fjeldstad, Merima Ali, Tom Goodfellow
Property Taxation in Developing Countries
Merima Ali, Odd-Helge Fjeldstad, Lucas Katera
Son Preference, Number of Children, Education and Occupational Choice in Rural Nepal
Review of Development Economics