Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (English)

This paper provides novel evidence of the trade-offs policy makers face when designing simplified tax regimes for small businesses. First, it provides a comprehensive stocktaking of the main features of these regimes across Sub-Saharan Africa: they are adopted by two-thirds of countries, but their design varies greatly. Second, it draws on administrative and survey data for a thorough examination of a specific simplified tax regime. This analysis...

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Author

Christopher Alexander Hoy;

Thiago De Gouvea Scot de Arruda;

Alex Oguso;

Custers,Anna;

Zalo,Daniel;

Ruggero Doino;

Jonathan George Karver;

Pillai,Nicolas Orgeira;
Document Date
2024/09/16
Document Type
Policy Research Working Paper
Report Number
WPS10909
Volume No
1
Country
Africa,
Region
Africa,
Disclosure Date
2024/09/16
Disclosure Status
Disclosed
Doc Name
Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa

Language

English

Rel. Proj ID

1W-Piloting and evaluating EFT-based strategies to improve tax compliance -- P179063

Major Sector

FY17 - Public Administration

Theme

FY17 - Domestic Revenue Administration,FY17 - Public Finance Management,FY17 - Fiscal Policy,FY17 - Tax policy

Sector

FY17 - Central Government (Central Agencies)

Topics

Business Taxation,MSME Data and Analytics,

Unit Owning

EPVGE - EFI-Poverty and Equity-GE

Originating Unit

DEC-IFC, Off of VP (DECVP)

Version Type

Final

Series Name

Policy Research working paper; PROSPERITY; RRR;

Digital Object Identifier

10.1596/1813-9450-10909

Product Line

Advisory Services & Analytics

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Citation

Christopher Alexander Hoy; Thiago De Gouvea Scot de Arruda; Alex Oguso; Custers,Anna; Zalo,Daniel; Ruggero Doino; Jonathan George Karver; Pillai,Nicolas Orgeira.

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (English). Policy Research working paper;PROSPERITY;RRR Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/099529509162440365

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Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (English)

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