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Publications (6)
Journal Article
This study analyses the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value‐added tax rates on...
– Evidence from risk-based tax examinations
Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection of non...
Special economic zones (SEZ) in Africa are generally regarded as underperforming relative to their peers in the rest of the world. To explain this underperformance and to support success in the future it is important to analyse the key features and what is lacking in the design of African special...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Part of Journal Special Issue
Macroeconomic Perspectives on Aid
Research Brief
Tanzania has been a relative success story in terms of African political reform. In the early 1990s Tanzania shifted from a one-party to a multiparty system, allowed greater freedoms for the press and civil society, and in 1995 held its first multiparty elections since 1962. The country has also...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Policy Lessons from Recent Experience
Part of Journal Special Issue
Development Aid
Displaying 6 of 6 results