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book (5)


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English (5)


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2022 (1)

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2018 (2)

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Book
Does Exposure to Other Ethnic Regions Promote National Integration? : Evidence from Nigeria
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Year: 2018 Publisher: Washington, D.C. : The World Bank,

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Abstract

This paper examines how temporary migration to a different ethnic region affects national integration. It uses original survey data from individuals who were randomly exposed to different ethnic regions of Nigeria during their mandatory national service, the largest program of its kind in Africa. Comparing participants who served in a state where they are the ethnic majority to those who served in a state where they are not indicates two concurrent effects. First, interethnic exposure creates a stronger connection to the country as a whole: exposed participants have greater national pride and more positive attitudes about Nigeria, they are more knowledgeable about other parts of the country, and they are four times as likely to be living outside their ethnic region seven years later. Second, consistent with social identity theory, immersion in a different ethnic region highlights distinctions between groups and reinforces participants' connection to their ethnic group: exposed participants have more positive attitudes toward their own ethnic group, but not others, and are more likely to have all their closest friends from their ethnic group.


Book
Becoming Legible to the State : The Role of Detection and Enforcement Capacity in Tax Compliance
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to enforce unpaid liabilities (enforcement capacity). A randomized experiment with Liberian property owners finds that using identifying information from a newly developed property database to alert property owners that their noncompliance has been detected quadruples the tax payment rate, but only when the notice includes details on the penalties for noncompliance. A second experiment finds a further increase in compliance from signaling greater enforcement probability to delinquent property owners. These results highlight the importance of investments in both detection and enforcement capacity.


Book
Technology, Taxation, and Corruption : Evidence from the Introduction of Electronic Tax Filing
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Year: 2018 Publisher: Washington, D.C. : The World Bank,

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Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt online submission of tax declarations to replace in-person submission to tax officials. This paper examines the impact of e-filing on compliance costs, tax payments, and bribe payments using experimental variation and data from Tajikistan firms. Firms that e-file have lower compliance costs, spending five fewer hours each month on fulfilling tax obligations. There are no significant average effects of e-filing on tax or bribe payments, but significant heterogeneity exists across firms by their baseline likelihood of tax evasion. Among firms previously more likely to evade, e-filing doubles tax payments, likely by disrupting collusion with officials. Conversely, among firms less likely to have been evading, e-filing reduces tax payments, suggesting that officials had previously required them to pay more. These firms also pay fewer bribes, as e-filing reduces opportunity for extortion. In all, the results indicate that e-filing reduces compliance costs and makes the distribution of tax payments across firms arguably more equitable.


Book
The Promise and Limitations of Information Technology for Tax Mobilization
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the role of information technology in tax mobilization. This paper examines the potential of technology to transform tax administration by helping to identify the tax base, facilitate compliance, and monitor compliance. It also identifies possible limitations to the use of technology arising from inadequate infrastructure and connectivity, lack of adoption (or resistance) by taxpayers and tax collectors, lack of institutional mainstreaming, and an unsupportive regulatory environment.


Book
Increasing Tax Collection in African Countries : The Role of Information Technology
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Year: 2022 Publisher: Washington, D.C. : The World Bank,

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Many African countries struggle to collect an adequate amount of tax revenue to support needed investments in public services. This paper examines how African countries may take advantage of recent advances in technology to improve tax administration. It provides an overview of the potential and challenges of different tax categories in Africa: consumption taxes, real estate taxes, trade taxes, and income taxes. It then describes the ways in which technology solutions may be deployed to address these challenges by helping to identify the tax base, monitor compliance, and facilitate compliance. Lastly, it provides insights from interviews with senior tax administrators across the continent on their practical experiences in adopting technology for taxation.

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