1. Understanding Poverty

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  • 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...

    Document Type: Policy Research Working Paper Report No.: WPS10909 Document Date: September 16, 2024 Disclosure Status: Disclosed Author: Christopher Alexander Hoy,Thiago De Gouvea Scot de Arruda,Alex Oguso,Custers,Anna,Zalo,Daniel,Ruggero Doino,Jonathan George Karver,Pillai,Nicolas Orgeira