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Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

Author

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  • Mascagni, Giulia
  • Monkam, Nara
  • Nell, Christopher

Abstract

This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent. The paper starts by critically summarising the key advantages and disadvantages of using this data for tax research in Africa. It proceeds to illustrate these opportunities and challenges in practice, using the case of Rwanda for application of the data to analyse tax compliance and progressivity. By doing this it shows some stylised facts – for example that tax systems designed to be progressive can still be regressive in practice, that a great share of tax revenue is generated by a few very large taxpayers, and that some taxpayers face a negligible probability of being audited. Although these results are specific to Rwanda, they are in line with the situation in other low-income countries in Africa.

Suggested Citation

  • Mascagni, Giulia & Monkam, Nara & Nell, Christopher, 2016. "Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda," Working Papers 12800, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:12800
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12800
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    Citations

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    Cited by:

    1. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
    2. Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
    3. Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
    4. Marco Carreras & Purnachandar Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series 162, World Institute for Development Economic Research (UNU-WIDER).

    More about this item

    Keywords

    Development Policy; Economic Development; Governance;
    All these keywords.

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