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 Africa: Coercion, Reform and Development
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad
Should developing countries establish petroleum funds?
The Energy Journal
"It's all about money: Urban-rural spaces and relations in Maputo, Mozambique
Canadian Journal of African Studies