Limited fiscal capacity poses a significant challenge in developing countries. To mitigate this challenge, the adoption of electronic tax systems has been at the forefront of tax reforms; however, there is little systematic empirical evidence on the impact of such reforms. We attempt to narrow this gap by documenting evidence from Ethiopia where there has been a recent surge in the use of electronic sales registry machines (ESRMs). Using administrative data covering all business taxpayers, we find that ESRM use resulted in a large and significant increase in tax payments. Moreover, this effect is driven by firms that were more likely to evade taxes prior to ESRM use. The results highlight the potential role that information technology may play in strengthening state fiscal capacity in developing countries.
Urbanisation, informality, and corruption. Designing policies for integrity in the city
A place-based framework for assessing resettlement capacity in the context of climate change induced displacement
Solomon Zena Walelign, Päivi Lujala
Reciprocity networks, service delivery, and corruption: The wantok system in Papua New Guinea
Grant Walton, David Jackson
Networks of anti-corruption authorities. Living up to their aspirations?
Sofie Arjon Schütte
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville
'Here Men Are Becoming Women and Women Men'. Gender, Class and Space in Maputo, Mozambique
Inge Tvedten, Arlindo Uate and Lizete Mangueleze
Social Im/mobilities in Africa. Ehnographic Approaches
Income Guarantees and Borrowing in Risky Environments: Evidence from India's Rural Employment Guarantee Scheme
Clive Bell and Abhiroop Mukhopadhyay