A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased.

This note shows the results on firm size and effective tax rates for the Dominican Republic, where the corporate statutory tax rate is 27% in 2015.

This note shows the results on firm size and effective tax rates for Ethiopia, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for Uganda, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for Honduras, where the corporate statutory tax rate is 25%.

This report analyses Ghana’s customs revenues in historical and international context, before using detailed data to investigate the drivers of revenue in recent years.

African countries could consider temporary, progressive tax reforms that have significant revenue potential whilst minimising short-term negative economic impacts, including wealth taxes, temporary increases in the top rates of personal income tax, and higher taxation of businesses and sectors that fared well during the pandemic.

Increasing vehicle use throughout Africa has potentially large social, economic and environmental costs, particularly in urban areas caused by congestion, accidents and pollution. New research suggests that vehicle taxes in the region commonly fail to address these issues, which are applied predominantly to vehicle imports rather than ownership or usage.